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TMI Blog1983 (3) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER The case was heard on 8-3-1983. 2. The matter involves classification of zinc calots under the Central Excise Tariff during the period from 1-3-1975 to 29-4-1975. The appellants showed samples of zinc calots in round and hexagonal forms. They stated that classification of calots was not sub judice and that the matter pending in Madras High Court related to levy of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be given retrospective effect from 1-3-1975 so that their zinc calots used in their other factory for manufacture of bodies of dry cell batteries may get this exemption for the period from 1-3-1975 to 29-4-1975 as well, or (2) alternatively, zinc calots may be classified as zinc manufactures under Item 26B(2) C.E.T. so that double taxation, first on rough rolled zinc sheets under Item 26B and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court of Calcutta have decided that zinc calots are classifiable under Item 68. This might mean multi-point tax but it is not double taxation on the same product, that is, zinc calots. Multi-point taxation has, by now, become a normal feature of our Central Excise system and the case of zinc calots is not, therefore, a unique one. As regards the appellants' prayer to give retrospective effe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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