9911796707
TMI Blog2005 (3) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-1988 "Effective rates of duty on certain specified goods". In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise, Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling within chapters or heading Nos. of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in column (2) of the said Table, from so much of the duty of excise specified in the said schedule as in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table. Sl. No. Sub-heading Description Rate of Duty 3 68.07 Blocks, slabs, lintels, concrete beams and stairs constituted intermediat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en filed an Appeal before the Tribunal. The Tribunal has by the impugned Judgment held that the Appellants are not entitled to the benefit of the above Notification. 7.It is well settled that where the wording of a Notification are clear then the plain language of the Notification must be given effect to. An interpretation which is not borne out by the plain wordings of the Notification cannot be given. A reading of the Notification makes it clear that the concessional rate of duty is only available to blocks, slabs, lintels, concrete beams and stairs which constitute an intermediary or component of pre-fabricated buildings. We are unable to accept the submission that it is only the concrete beams and stairs which must constitute an interm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This should prove that masonry work is a must for any pre-fabricated buildings. The blocks are being manufactured according to the ISI Specification and would thus be entitled to exemption under Notification No. 64/88 dated 1-3-88. In view of the discussions above, there is no merit in the departmental application and is rejected." In our view, the Collector has erred in holding that it was not the case of the Department that the blocks and slabs manufactured by the Respondents are not used in pre-fabricated buildings. A perusal of the show cause notice shows that it was the specific case of the Department that the goods manufactured by the Appellants were not intermediates or components of pre-fabricated buildings. The Collector has omitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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