TMI Blog1985 (2) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... before it. 2. The dispute in the present appeal in which of the two Central Excise Notifications, namely, 34/73 dated 1-3-1973 or 276/67 dated 21-12-1967 is applicable in the case of the appellants with reference to the benzene obtained by them in accordance with the procedure set out in Chapter X of the Central Excise Rule, 1944, for the manufacture of B.H.C. technical. Notification No. 34/73 exempts inter alia benzene falling under Item No. 6 of the First Schedule to the Central Excises and Salt Act from the excise duty leviable thereon as is in excess of Rs.34/- per K.L. provided that an officer not below the rank of an Assistant Collector is satisfied that the benzene is intended for use as solvent in formulation of pesticidal solu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in the Notification No. 276/67 would not include B.H.C. technical. 3. When the matter went up in appeal, the Appellate Collector, Calcutta took an entirely different line. He said in his order, dated 16-3-1981 that the appellants had not established that the benzene they procured, was from a premise (other than petroleum refineries) declared under Rule 140(2) of the Central Excise Rules to be a refinery. 4. In the hearing before us, Shri S.N. Mathur, learned Consultant for the appellants, contended that both the notifications were applicable depending upon the source of the benzene. If it was from a petroleum refinery proper, then Notification No. 34/73 applied. If it was a refinery declared as such under Rule 140(2) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, that the Appellate Collector should not have projected this matter into the proceedings without giving the appellants an opportunity of answering the question or objection. 7. We are not able to understand the objection of the Assistant Collector in recording in his order that the pesticides referred to in Notification No. 276/67 do not include B.H.C. technical. No reasons are given in support of this finding. It is abundantly clear from the literature produced by the appellants that B.H.C. and its formulations find a variety of applications as insecticides and pesticides. Among the applications are agricultural, livestock, storage foodgrain, sugar industry, in short, the substance finds use in combating a number of agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
