2004 (4) TMI 110

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for use in the manufacture of utensils or handicrafts." falling under Heading No. 74.09 of the Schedule to the Central Excise Tariff Act; that this Serial No. provides exemption only for goods intended for use in the manufacture of handicrafts or utensils other than trimmed or untrimmed sheets or circles of copper; that Serial No. 199 prescribes rate of duty for trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of utensils or handicrafts"; that a plain reading of Serial No. 199 reveals that it covers "all the goods other than trimmed or untrimmed sheets or circles of copper"; but its extension has been limited by the defining clause separated by comma that is "intended for use in the manufacture of utens .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the manufacture of handicrafts and utensils; that as Serial No. 198 provides nil rate of duty in respect of all goods falling under Heading No. 74.09, the goods mentioned in Serial No. 199 have been excluded from the purview of Serial No. 198. Alternatively the learned Advocate mentioned that if it is held that the benefit of Serial No. 198 is not available to them; the price should be considered as cum-duty price and the assessable value has to be redetermined in terms of the decision in the case of CCE, Delhi v. Maruti Udyog Ltd. - 2002 (141) E.L.T. 3 (S.C.), that no penalty is also imposable as the issue pertains to interpretation of exemption notification. 4. We have considered the submissions of both the sides. Serial Nos. 198 and 19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in respect of "trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts or utensils". The mere fact that Serial No. 197 of the notification exempts copper strip and foil falling under Heading No. 74.09 to be used for manufacture of imitation Zari will not have effect in interpreting the Serial No. 198 of the Notification which applies to all goods falling under Heading No. 74.09 except the excluded goods. The law maker has specifically provided a separate serial number in the notification for copper strip and foil intended to be used for manufacture of imitation Zari as there is no condition attached for availing the said exemption whereas for availing the benefit of exemption provided under Seri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X