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TMI Blog2018 (7) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... EERUT, UP. [2005 (2) TMI 137 - SUPREME COURT OF INDIA], where it was held that In view of the consistent policy of the Government of exempting parts of power driven pumps utilized by the factory within the factory promises, it could not be said that while issuing Notification No. 46/94 of March 1, 1994, the exemption in respect of said item which was operative was either withdrawn or revoked. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ceiling limit in respect of exempted foot wear was increased to ₹ 30/- to ₹ 45/- per pair. However, similar increase in the ceiling limit was not made in Sl.No.2 of the said Notification No.49/86-CE which granted exemption in respect of the parts of footwear used in the factory of production in the manufacture of footwear, the value where of did not exceed ₹ 30/- per pair. When this discrepancy was noticed, Notification No.89/87-CE dated01.03.1987 was issued and it deleted Sl.No.2 from the earlier Notification No.49/86-CE (supra). The ceiling limit in respect of exempted footwear was also increased to ₹ 45/- to ₹ 60/- per pair. However, the ambiguity continued to prevail and again Notification No.119/87-CE dated 24.04.1987 was issued whereby a new Sl.No.7was inserted. In the table annexed to the Notification No.49/86-CE(supra). This Notification granted full exemption in respect of parts of footwear, provided such parts were used in the factory of production in the manufacture of footwear falling under chapter heading 6401.11. The ld.Sr.Counsel further submits that on 28.02.1986 the closing balance of exempted footwear lying at the appellant's factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eto, shall be omitted, and (ii) In Sl. No. 3, in column (4), for the abbreviation and figures "Rs.45.00", the abbreviation and figures "Rs.60.00" shall be substituted. (d) Notification No. 119/87-CE., dated 24.04.1987.- Footwear and Parts thereof [Ch. 64]. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49/86-Central Excise, dated the 10th February, 1986, namely:- In the Table annexed to the said notification, after Sl. No. 6 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely. (1) (2) (3) (4) "7. 6401.91 Parts of Footwear. Provided that such parts are used in the factory of production itself in the manufacture of footwear falling under sub-heading No. 6401.11." On close reading of the legislative history of the Exemption Notification of the parts of footwear used in the factory of production in the manufacture of footwear falling under sub-heading NO. 6401.11 is exempted from payment of Excise duty, except f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notifications and by issuing a composite notification. The policy remained as it was and in view of demand being made by the Department, a representation was made by the industries and on being satisfied, the Central Government issued a clarificatory Notification No. 95/94 on April 25, 1994. It was not a new notification granting exemption for the first time in respect of parts of power driven pumps to be used in the factory for manufacture of pumps but clarified the position and made the position explicit which was implicit." 9. Similarly the relevant portion of the decision of Hon'ble Supreme Court in the case of Ralson (India) Ltd. v. Commissioner of Central Excise, Chandigarh-I (supra) is also reproduced :- "8. We may point out here that the issue has not come up before this Court for the first time. In the case of W.P.I.L. Ltd. v. Commissioner of Central Excise, Meerut, U.P. - 2005 (181) E.L.T. 359 (S.C.) this Court was concerned with almost identical fact situation, albeit in relation to the product known as 'Part of Power Driven Pumps'. The power driven pumps also were similarly exempted which exemption was available to the manufacturers since 1978. In the Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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