9911796707
TMI Blog1999 (12) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... F. Cement is covered by Tariff Item 23. The finished products manufactured by the appellants are excisable under Tariff Item 23C. In respect of cement and asbestos fibre obtained from outside excise duties were duly paid under the relevant Tariff Items 23 and 22F. In respect of imported asbestos additional duty, i.e., countervailing duty equivalent to excise duty was paid. The finished products of the appellants were not exempt from payment of excise duty leviable thereon nor were they chargeable to nil rate of duty. The appellants claimed the benefit of proforma credit procedure by seeking credit for the payment of duty paid on the inputs as against the duty payable on the finished products and sought for permission of the Assistant Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stood at the relevant time reads as under :- "56A. Special procedure for movement of duty-paid materials or component parts for use in the manufacture of finished excisable goods. - (1) Notwithstanding anything contained in these rules the Central Government may, by notification in the Official Gazette, specify the excisable goods in respect of which the procedure laid down in sub-rule (2) shall apply. (2) The Collector may, on application made in this behalf and subject to the conditions mentioned in sub-rule (3) and such other conditions as may from time to time be prescribed by the Central Government, permit a manufacturer of any excisable goods specified under sub-rule (1) to receive, material or component parts or finished pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the account-current maintained under sub-rule (3) or Rule 9 or Rule 178(1) or, if such adjustment be not possible for any reason, by cash recovery from or, as the case may be, refund to the manufacturer availing of the procedure contained in this rule." 5.Subseq uently with effect from 1-8-1983 the rule has undergone further changes, which are not relevant for our purpose. 6.A bare reading of the rule shows that the Central Government has been empowered by sub-rule (1) to specify by notification in the official gazette such excisable goods in respect of which the benefit of proforma credit as provided by sub-rule (2) can be taken. The excisable goods referred to in sub-rule (1) are finished products. In order to claim the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be available to the appellants without regard to the fact whether or not the raw material or the component parts are excisable under the same item or sub-item of Tariff. The effect of benefit extended by the main part of the Rule cannot be nullified or taken away by a proviso, submitted the learned counsel for the appellants. The plea so raised has not appealed to the High Court. We also find no merit in the plea though it has been forcefully reiterated before us. 8.The language of the rule is plain and simple. It does not admit of any doubt in interpretation. Proviso (i) and (ii) are separated by the use of conjunction 'and'. They have to be read conjointly. The requirement of both the provisos has to be satisfied to avail th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
