TMI Blog1997 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : J.H. Joglekar, Member (T)]. The assessees manufactured sugar. They had a carpentry shop in their factory wherein they manufactured doors and window frames as well as articles of furniture. Duty was demanded and confirmed on these articles as falling under Tariff Item 68. The Assistant Collector while doing so rejected the claim of the assessees that benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the assessees and Shri R.S. Sangia, ld. JDR for the Revenue. 3. Notification 118/75 exempted goods falling under Tariff Item 68 when manufactured in a factory and intended for use in the factory in which they were manufactured. The notification excluded only complete machinery manufactured in the factory from the coverage thereof. The notification does not limit the benefit by specifying end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s available to the party. On perusal of the language of the notification as also the interpretation made by the Supreme Court thereof, it is clear that the benefit of this notification was available to the goods manufactured by the assessees. We, therefore, set aside the impugned orders, allow the appeals and direct consequential relief to the extent permissible. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
