9911796707
TMI Blog1988 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... nthetic resins are used and the same are imported from abroad. They paid additional duty (CV duty under Section 3 of the CTA, 1975) on the import of said nylon strips and synthetic resins. Superintendent of Central Excise Range, Kapurthala vide his letter CE/7/KNF/2/80/587 dated 5-6-1980 directed the appellants to obtain a Central Excise L-4 licence in respect of uncut rolls of Woven Fabric Sandwich Belting even though used for captive consumption within the factory, and they were also directed not to clear the goods without payment of excise duty as they were not exempted under Notification No. 115/75 dated 30-4-75. The appellants obtained the said licence and filed a classification list declaring their goods i.e. uncut rolls of Woven Fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty payable under Section 3 of the Act. Under Section 3 of the Central Excises and Salt Act, 1944, excise duty is leviable only on the manufacture of goods. This has no reference to additional duty leviable under Customs Tariff Act, 1975. According to the appellants, they were entitled to credit of countervailing duty referred to under Rule 56-A (2) paid on the said Nylon Strips and Synthetic Resin used in the manufacture of the said uncut rolls of Woven Fabric Belting. The learned Assistant Collector did not accept the contention of the appellants and had rejected the application for availing proforma credit in respect of CV duty paid by them on Nylon Strips and Synthetic Resins which are further used by them for manufacture of goods falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a proviso must be considered with relation to the principal matter to which it stands as a proviso". Therefore, it is to be construed harmoniously with the main enactment. It has to operate in the same field and if the language of the main enactment is clear it can be used for the purpose of interpreting the main enactment or two exclude by implication what the enactment clearly says unless the words of the proviso are such that that is its necessary effect. (iii) 1978 E.L.T. (J 350) (SC) M/s. Hemraj Gordhandas v. H.H. Dave, Assistant Collector of Central Excise & Customs, Surat and others. It is well established that in a taxing statue there is no room for any intendment but regard must be had to the clear meaning of the words. If the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate set forth in the First Schedule. Rule 56-A envisages a scheme and Rule 56-A has to be read as a whole. Reading of Rule 56-A in piecemeal manner will not be proper. Sub-rule (2) of Rule 56-A permits proforma credit of the duty of excise or CV duty paid on the imported material or component parts. However, the first proviso places certain limitations before the benefit envisaged in the said sub-rule becomes available. These limitations are: (a) The proforma credit is not available if the finished excisable goods are totally exempt or carry nil rate of duty. (b) The material or component parts should fall under the same Tariff Item as the finished excisable goods, or in the alternative the Central Government specifically sanction remiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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