9911796707
TMI Blog1983 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ses and Salt Act, 1944. The said Item No. 23B which was inserted by Finance Act, 1961, imposed duty upon Chinaware and Porcelainware of all sorts. Until the time mentioned hereinafter, the Central Excise Authorities were of the view that electrical insulators were porcelainware and, therefore, were liable to excise duty under Item No. 23B of the First Schedule of the Central Excises and Salt Act, 1944. 2. By two notifications respectively dated 26th July, 1971 and 1st March, 1975, the Central Government, in exercise of powers under Rule 8 of the Central Excise Rules, had exempted electrical insulators made of porcelain so much of duty as was in excess of the percentages mentioned in the said notifications. The parties have drawn my attent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. By filing this writ petition the petitioners prayed that the assessments of excise duty under Item No. 23B of the First Schedule of the Central Excises and Salt Act, 1944, made upon electric insulators manufactured by them be quashed and the respondents be commanded to refund all excise duties already recovered. On 6th February, 1978 the learned Judge who issued the Rule, made an interim order in terms of prayer (f) of the writ petition. The Finance Act, 1979 had added to Item 23B the following Explanation II :- "This item does not include electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings". In this Rule, I am, however, not concerned with the effect of inserting the said Explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer - AIR 1961 SC 1325. Recently, in my judgment in the case of M/s. Nilsin Co. v. Collector, C.R. No. 2708 (W) of 1972 disposed of on 18th July, 1983, 1 have indicated the different stand points from which the popular meaning of a term not defined in the statute may be ascertained]. Therefore the above points ought to be raised at the first instance before the Central Excise Authorities. I accordingly, propose to quash the assessments made under Item No. 23B of the First Schedule of the Central Excises and Salt Act, 1944 upon the petitioners' finished product and to remit the matter for fresh assessment in accordance with law. 6. I, accordingly, make this Rule absolute, quash the assessments of excise duty upon electric insulators m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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