9911796707
TMI Blog1985 (2) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty by mistake without availing the exemption, payment having been made by adjustment in their personal ledger account. They had sent the refund application with a covering letter giving details of the clearances, etc., which entitled them for exemption under Notification No. 80/80 aforesaid. They pointed out that wooden bobbins, shuttles, etc., manufactured by them were classified under Tariff Item No. 68 upto 27-2-1982 and they had availed of exemption on such manufactures under Notification No. 105/80 but that from 28-2-1982 the said articles were classified under Tariff Item No. 16B and were brought under the heading specified goods under Notification No. 80/80, their other manufacture being Resin which falls under Tariff Item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and ordered that the refund claim should be examined afresh, holding that the respondents were entitled to exemption claimed under Notification No. 80/80. In passing this order he relied upon the reasoning given by him in an earlier order dated 6-4-1983, relating to an appeal filed by M/s. Coromandel Cartons and Containers Private Limited, Visakhapatnam. It is against the order of the Collector (Appeals) dated 25-8-1983 that the Collector of Central Excise, Guntur has preferred the present appeal. 4. We have heard Shri K.D. Tayal, Senior Departmental Representative for the Appellant Collector and Shri G. Prabhakar Sastry, Advocate for the respondents. 5. The figures of clearances during 1981-82 are not in dispute and are as ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upees twenty lakhs, (ii) if the aggregate value of clearances of the specified goods by him or on his behalf, for home consumption, from one or more factories, during the preceding financial year, had exceeded rupees fifteen lakhs. It is the said paragraph as also Explanation IV that are relevant for appreciating the contentions of both parties in this case. The said Explanation IV reads as follows : Explanation IV. - For the purposes of computing the aggregate value of clearances under this notification, the clearances of any specified goods, which are exempted from whole of the duty of excise leviable thereon by any other notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 and for the time being i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods being mentioned in the place of specified goods in Explanation IV. Neither side has brought to our attention any decided authority, either of the Tribunal or of the Courts, on this point. 9. We have further taken into consideration the fact that in Explanation IV the present tense is used with reference to clearance of specified goods since the words are- the clearances of any specified goods which are exempted from whole of the duty...... (underlining supplied for emphasis), It is therefore to be considered whether the use of the present tense would indicate that this Explanation IV is to be applied only in respect of computing the aggregate value of the clearances during the year in question and not with reference to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven importance, these goods would be specified goods in the current year qualifying for exemption under another notification. But it does not appear to us necessary that in calculating the aggregate value of clearances for the purposes mentioned in paragraph 2, the value of such goods (wooden bobbins, etc.), should not be excluded in calculating the aggregate value of clearances. Explanation IV merely stated that, for the purposes of computing the aggregate value of clearances, the clearances of any specified goods which are exempted from the whole of the duty of excise under any other notification shall not be taken into account. The Explanation does not state that such specified goods which are exempted in the current year should have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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