TMI Blog1984 (9) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : M. Santhanam, Member (J)]. - These are six revision applications filed before the Government of India which on transfer are being treated as appeals. 2. Aggrieved by the order of the Appellate Collector of Customs, Bombay, dismissing the application for refund of C.V. duty, appellants have filed these revisions. Their refund application was based on Notification No. 164/75-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty where the duty is leviable at different rates. 3. Shri Kohli, the learned Consultant appearing for the appellants, submitted that all the ingots were imported in 1976 and that the aluminum was not levy aluminum. They were not subject to the provision of Aluminum (Control) Order, 1970 . He further argued that being non-levy-aluminum the subject goods, in the absence of any other Control Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue and Insurance) Nos. 41/75-Central Excise and 42/75-Central Excise, dated the 1st March 1975, the Central Government hereby exempts aluminum, falling under Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of thirty per cent ad valorem, plus one thousand and five hundred rupees per metric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted facts of the present appeals indicate that in the very nature of things the conditions could not be applicable to the subject goods which are imported. They were manufactured out of the aluminum imported from abroad. The Appellate Collector has proceeded on the ground that the conditions of the notification were not fulfilled. But he has overlooked the main factor namely that the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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