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TMI Blog2022 (9) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER RAMESH NAIR The brief facts of the case are that the appellant are engaged in the manufacture of Perforated Nickel Cylinders (Screen) amongst other products classifying the same under Chapter heading 84425031 and was paying Central Excise duty @10% on clearances till 16.03.2012 and @12% from 17.03.2012 onwards. The appellant had vide letter dated 13.04.2011 intimated the Jurisdictional Assistant Commissioner that in the light of amendment of Notification No. 6/2006-CE dated 01.03.2006 by Notification No. 6/2011-CE dated 01.03.2011, the aforesaid commodity had been added under item 41 in List II of Notification No. 6/2006-CE as parts or components of the machinery specified at items No. 1 to 40 above. The rotary/ flat bed screen printing machines were specified at Sr. No. 26 of the said list, that the cylinders manufactured by them are used in the said rotary/ flat bed screen printing machines. That their cylinders have designs inscribed on them and when the cylinders were mounted on the machine, printing of the relevant design takes place and the said commodity classified as cylinders and other printing components under Heading 84425031. The chapter headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Being aggrieved by the said order in original, the appellant filed appeal before Commissioner (Appeals), the Learned Commissioner (Appeals) concurring with the views taken by the adjudicating authority, rejected the appeal and upheld the order in original, therefore, the present appeals filed by the appellant. 3. Shri S. Bissa, learned counsel appearing on behalf of the appellant reiterated the grounds of appeal. He further submits that this issue is no longer under dispute as the same has been decided by this Tribunal. He placed reliance on the following judgements: Stovec Industries Ltd. (Order No. A/12556-12557/2021 dated 30.11.2021) Mewar Bartan Nirman Udyog 2008 (231) ELT 27 (SC) Indo-Japanese Industries Ltd. 1986 (24) ELT 527 (Cal.) Precision Rubber Industries 1990 (49) ELT 170 (Bom.) Jyoti Ltd. 1979 (4) ELT (J546)(Guj.) UOI v Jyoti Ltd. 1997(96) ELT A73 (SC) Bajaj Auto Ltd. 1989 (44) ELT 763 (Tri.) Manipal Academy of Higher Education 2005 (190) ELT 113 (Tri. Bang.) 4. Shri Tara Prakash, learned (Assistant Commissioner) Authorized Representative appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em no. 1-40 of the said notification in list 2. Aggrieved from the said orders, appellant is before us. 3. Learned Counsel for the appellant submits that the whole case of the department is based on the decision of this Tribunal in the case of Harish Industries Engineers (supra) to say that the above said machine cleared by the appellant are accessories and not a part or component. It is his contention that in the case of Harish Industries Engineers, the issue before this Tribunal was of classification. Therefore, the said decision cannot be relied upon to deny the benefit of the notification. He relied on the decision of CCE Jaipur vs Mewar Bartan Nirman Udyog 2008 (231) ELT 27 (SC) to say that where the language is plain and clear, effect must be given to it. While interpreting the exemption notification, one cannot go by rules of interpretation applicable to cases of classification dispute in the cases of HSN which is the basis of tariff. He further relied on the decision of the Calcutta High Court in the case of Indo Japanese Industries vs Assistant Collector, Calcutta 1986 (24) ELT 527 (Cal.) wherein it was held that Dynamo lighting sets is a cycle part exempt from duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ---Lithographic plates kg. 12% ---Plate, cylinder and lithographic stones prepared for printing proses: 8442 50 31 ---Plate and cylinder for textile printing machine .. kg. 12% 8442 50 39 ---Other kg. 12% 8442 50 40 ---Highly polished copper sheets for making blocks kg. 12% 8442 50 50 ---Highly polished zinc sheets for making process blocks kg. 12% 8442 50 90 ---Other .. kg. 12% The classification of the product cleared by the appellant has been admitted by both the sides and the Revenue has not raised any objection with regard to classification. The only issue raised by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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