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2005 (2) TMI 131 - SC - Central ExciseWhether concessional rate of duty under Notification No. 138/86-C.E., dated 1st March, 1986 is available only for clearances made for home consumption and/or it is also available for all clearances? Held that:- Under this Notification concessional rate of duty is granted to paper and paperboard made by smaller paper mills using unconventional raw material. The concession is granted up to the quantities specified in Column (2) of the Table annexed to the Notification. The Table, annexed to the Notification, shows that as the quantity increases the concession also increases. The Table also indicates that the concessional rate of duty is available for clearances which may go up to even 2 lakh tonnes. Proviso (i) and Clause (2) of the said Notification lay down limits in respect of clearances for home consumption. Under Clause (2) the maximum clearance for home consumption can be 33,000 tonnes. This shows that the balance clearances at concessional rate must be for exports. Undoubtedly, proviso (i) and Clause (2) of the Notification use the word "home consumption" but they do not specify that the entire clearances must only be for home consumption. All that is provided is that the clearances for home consumption must be within the limits specified therein. If the clearances for home consumption exceed the limits specified in 1st proviso and in Clause (2) then the benefit of the Notification would be lost. However, if the clearances for home consumption do not exceed those limits then even though the other clearances are for exports the benefit of the Notification would be available. In this view of the matter, we see no reason to interfere.
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