TMI Blog1999 (2) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated upon by this order impugned had alleged two violations i.e. (a) that the appellants while manufacturing heels of footwear falling under sub-heading 6401.91 claimed exemption under Notification 49/86 had wrongly claimed exemption because soles attached to heels are made of not only wood or leather but were attached with synthetic rubber also at the bottom by using adhesives and compression. Since exemption Notification 49/86 is applicable to soles and heels combinedly made of wood or leather and since in this even rubber sheets has been affixed thereon, therefore, exemption in the same notification will not be available; (b) Second issue involved is that the appellants have illegally despatched number of shoes without punching in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 535 wherein while considering the purport of the Notification No. 16/82-C.E., dated 14-2-1982 Tribunal had held that since words alone, entirely or exclusively were not expressly mentioned therein, therefore, it would not be correct to read into the Notification such conditionality. The learned Consultant says that in the subject Notification none of these words appear and therefore, the restrictive approach of the department leading to confirmation of duty is not legally correct. He also cites the decision in the case of Guest Keen Williams Ltd. v. C.C.E., Calcutta as reported in 1985 (22) E.L.T. 504 (Tribunal) wherein it was held that when steel ingots were manufactured from specified materials specified in certain Notifications, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusive, wholly or alone etc. are not contained in this Notification with respect to these products. This interpretation has to be adopted in view of the decisions cited by the learned Consultant wherein the principles enunciated by both the Tribunal and the Hon ble Apex Court is that when no exclusivity is contained in the wordings of the Notification mere presence of some quantity of material or of any other material not mentioned in the Notification would not lead to denial of the exemption contained therein provided the rest of the materials conform to the description contained therein for which unconditional exemption from duty was prescribed therein. Therefore, respectfully applying the ratio of these decisions to the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
