TMI Blog1989 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the respondents manufactured P.P. Medicines, P.H. Oils, P.P. Foods and Dantmanjan Lal from their five units at Jhansi, Nagpur, Patna, Naini and Calcutta. During the financial year 1978-79, they cleared P.P. Medicines, P.H. Oils and P.P. Foods from their five units to the extent of Rs. 19,75,283.74. In the said year they also cleared Dantmanjan Lal valued at Rs. 6,66,683.00. The Assistant Collector of Central Excise, Kanpur added the value of clearances of all the four products, which exceeded Rs. 20 lakhs in the financial year 1978-79 and held that the respondents were not eligible for the exemption under the above notification for their clearances during the financial year 1979-80. Accordingly, he confirmed the demand of Rs. 26,283. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in any of the Tariff Items 1 to 67 of the CET for the purpose of excluding such goods from the description of the goods in that item should be deemed to be the goods not specified in that item. This Explanation was added with effect from 19-6-1980. They have contended that the ayurvedic medicines could not be brought within the purview of the T.I. 68 prior to 19-6-1980 as the Explanation to T.I. 68 was not retrospective. They have, therefore, stated that the value of Dantmanjan Lal, which is an ayurvedic medicine, should not be included in the aggregate value of clearances of all excisable goods during the preceding financial year, i.e 1978-79, for the purpose of exemption benefit during the financial year 1979-80. 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise duty by Notification No. 55/75-C.E., dated 1-3-1975, as amended by Notification No. 62/78-C.E., dated 1-3-1978. Another contention raised by Shri Lachman Dev before us is that the classification list was filed by the.respondents under T.I. 14-E. In column 5 in the classification list the respondents described other goods as per catalogue enclosed". Dantmanjan Lal was included in the catalogue. Classification list was duly approved and the respondents operated on the basis of the approved classification list and the legal position as it existed prior to 19-6-1980. In this case, the show cause notice was issued on 26-3-1980 which covered a period from 1-4-1979 to 31-1-1980. Approved classification list could not be amended with retr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved Bhawan Limited, Nagpur v. Collector of Central Excise, Nagpur, it has been held that Dantmanjan is not an ayurvedic medicine, but a toilet requisite classifiable, under Item 68 of the Central Excise Tariff. In 1985 (22) E.L.T. 844 (Tribunal), in the case of Shree Vaidyanath Ayurved Bhawan Limited, Patna v. Collector of Central Excise, Patna and Another, also it has been held that the Dantmanjan Lal is not an ayurvedic medicine or drug, but a toilet requisite falling under Item 68 of the CET and that it is not entitled to exemption under Notification No. 55/75-C.E. Again, in the case of Collector of Central Excise, Allahabad v. Vaidyanath Ayurved Bhawan Limited, Navin, reported in 1987 (27) E.L.T. 671 (Tribunal), it has been held by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Clause (ii) the following clause was inserted as Clause (iii) in condition (a) of the first paragraph of Notification No. 71/78-C.E.: (iii) who manufactures excisable goods falling under more than one Item Number of the said First Schedule and the aggregate value of all excisable goods cleared by him or on his behalf for home consumption, from one or more factories during the preceding financial year, had exceeded rupees twenty lakhs. Explanation IV was also added to the Notification No. 71/78-C.E. by this amending notification dated 30-3-1979. The added Explanation is as follows : Explanation IV. - For the purposes of computing the aggregate value of clearances under this notification, the clearances of any specified goods, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption under the said notification, as amended, for the financial year 1979-80. In its earlier decisions reported in 1987 (32) E.L.T. 602 (Tribunal) and 1987 (27).ELT 671 (Tribunal), this Tribunal has taken similar view. Therefore, on merits of the case we set aside the order of the Collector (Appeals) and allow the appeal filed by the Revenue before us. 11. Shri Lachman Dev has argued that the demand for duty extends beyond a period of six months prior to the date of issue of show casue notice. We observe that the show cause notice was issued on 26-3-1980 and the period covered by the show cause notice was 1-4-1979 to 31-1-1980. Thus, the period covered by the show cause notice extends beyond six months prior to the issue of the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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