9911796707
TMI Blog2001 (12) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Exemption Notification No. 155/86, Dt. 1-3-86 read with Note 2(a) of Section XVI of Chapter 84 of CET-1986-87." 2. The Tribunal vide its order dated 18-8-2000 has rejected the application under Section 35(G)(1) by the following order :- "In view of the wordings of Section 35G it is clear that no reference lies in the matter involving either of valuation or of rate of duty. Since the matter dealt with the issue with reference to the classification vis. a vis. rate of duty no reference lies. Precisely, this was the consistent view of the Tribunal in view of the wordings of Section 35G. Accordingly reference application filed by the party is dismissed." 3. Thus the application under 35(G)(1) was not dismissed on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such an application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the Appellate Tribunal as if it were an application presented within the time specified in sub-section (1). (3) If, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the Collector of Central Excise, or, as the case may be, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re subjected to Excise Duty. The title of Chapter 84 in Section 16 of the Central Excise Tariff Act, 1985 reads as under : "MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGES AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLE." 6. The pumps for liquids, whether or not fitted with a measuring device; liquid elevators which included in Heading No. 84.13 and sub-heading No. 8413.00 under the aforesaid tariff item, the pump for liquids etc are to be subjected to excise duty @ 15%. At the time of assessment the petitioner claimed that what he is manufacturing are the parts or accessories of the pumps and therefore, they too fall within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or for want of express provision to that effect the benefit of exemption of paying Excise Duty at the reduced rate is not extended in the case of manufacturing of parts and accessories of such goods. Undoubtedly such question is a question of law but since it relates to determination of rate of Excise Duty payable thereon, the conclusion is irresistible that the reference under Section 35(G) is not envisaged under the Act of 1944. Such an order is directly challenged to Supreme Court under Section 35L. 8. The Tribunal therefore, was not in error in holding that no reference application lay for determination of such questions. As we do not find that the reference application is maintainable under sub-section (1) no application under sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
