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TMI Blog1985 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... wer rate of duty of 55% ad valorem for tyres for Motor Vehicles. (2) Notification No. 178/77-C.E., dated 18-6-1977 It gave reduction in duty (commonly called set off ) to the extent of the duty already paid under Item 68 of the Tariff on the inputs. (3) Notification No. 142/78-C.E., dated 14-7-1978 It exempted tyres and tubes, excluding flaps, from so much of the duty of excise leviable thereon (read with any relevant notification issued under the said sub-rule (I) of rule 8 and in force for the time being), as is in excess of (a) 87 %, of such duty, if produced in any factory which commenced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85 E.C.R. 770 (CEGAT) on how to work out the effective duty.] (iii) It was the settled law that if two interpretations were equally possible, the one favourable to the assessee should be adopted. The appellants also faintly mentioned the plea of violation of principles of natural justice by the Assistant Collector but then stated that they would not it. 4. The Department s representative rested his case on the wording of the operative part of Notification No. 142/78-C.E., as re-produced at item (3) of paragraph 1 above, and added that the definition of effective duty inserted in the sub-clause 4(4)(d)(ii) of Section 4 was for the purposes of this sub-clause only as expressly stated at the beginning of the Explanation, i.e., f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lculated. If the appellants claim the further duty reduction under this notification, they have to follow the conditions laid down therein also, including the manner of calculation of the reduction. 6. Coming to the second plea of the appellants, we agree with the Department s representative that the Explanation inserted in sub-clause 4(4)(d)(ii) of Section 4 in 1982 itself lays down the scope of that Explanation, which is for the purposes of this sub-clause . The definition of effective duty given in this Explanation is for the purposes of calculation of the amount of duty which is required to be deducted from cum-duty value in order to arrive at the net assessable value. It has nothing to do with the manner of calculation of the fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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