9911796707
TMI Blog1980 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... xcises and Salt Act, 1944 or it is to be determined by application of tariff value where such tariff values are fixed for the goods mentioned in the exemption notification. The relevant notification as amended in effect reads as under - "(1) Under Government of India, Ministry of Finance, Department of Revenue, Notification No. 183/63-Central Excise, dated the 19th October, 1963, as subsequently amended by Notifications No. 47/65-Central Excise, dated the 28th February, 1965, Nos. 105/65-Central Excises, dated 10th July, 1965 and No. 3/68-Central Excises dated the 13th January, 1968, any coarse woollen blanket or coarse woollen rug, not less than 2.4. sq. metres in size and not exceeding Rs. 21.00 in value is exempt from the payment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts cleared by the petitioner or not. Since by the application of the tariff value, the value of the impugned goods exceeded Rs. 21/- per blanket, the Superintendent decided that the benefit of exemption Notification No. 183/63 shall not be available to such blankets for which the tariff value had exceeded Rs. 24/- per blanket. Thereby, the Central Excise authorities made a departure from the practice which had been followed for almost 10 years for purposes of giving the benefit of Exemption Notification No. 183/63 on the basis of value under section 4 of the Central Excises and Salt Act, when the petitioners had paid large amounts of duty which would not have been payable if the aforesaid exemption notification had been applied then in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was informed that the value under section 4 would have to be taken note of for purposes of grant of benefit of exemption Notification No. 183/63. 6. He made an additional point that the tariff values had wrongly been applied to part of the goods which were not exempted by the notification. In view of the fact that the tariff values were meant to be applied only to the goods produced by other than composite mills and whatever goods were cleared were in the nature of products of a composite mill would not have been subject to the tariff values at all and he stated that in this view part of the demand of about Rs. 18,000/- was bad in law. 7. The case relates to the period 21-7-73 to 7-2-74 for which the lower authorities decided to issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exist for such article at such place, at the nearest place where such market exists, or (b) Where such price is not ascertainable, the price at which an article of the like and quality is sold or is capable of being sold by the manufacturer or producer, or his agent, at the time of the removal of the article chargeable with duty from such factory or other permises for delivery at the place of manufacture or production or if such article is not sold or is not capable of being sold at such place, at any other place nearest thereto. Explanation - In determining the price of any article under this section abatement or deduction shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven for purposes of deciding the scope of exemption notification it was apt to result in the same goods being sometimes held as dutiable and sometimes as non-dutiable depending how the tariff values are altered from time to time as it happened in the petitioner's case. This will make the scope of the exemption notification rather vague and uncertain from the point of view of the manufacturer and would also render the indication of the value in the notification meaningless in situations were uniform application of tariff value as in the present case was bound to show that value of the goods concerned as mentioned in the Notification in question viz., any coarse wool blanket or rug of size not less than 2.4. sq. metre in size would invariably ..... X X X X Extracts X X X X X X X X Extracts X X X X
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