TMI Blog1987 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... iem, Member (T)]. Because an amendment was made on the midnight of 18/19th June 1980 in tariff item No. 27(f)-CET adding to the list of goods lacquered and printed containers, and because Section 2(f) of the Central Excises and Salt Act, 1944 was amended to define manufacture as including printing and lacquering of containers, the Collector of Central Excise (Appeals) Bombay by his Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uered containers was not in the schedule, and Section 3 of the Central Excises and Salt Act permitted levy of duty only on goods in the schedule. Since these goods were not in the schedule when they were manufactured, it is not lawful to recover duty simply because they are cleared after 18-6-1980. The Appellate Collector himself said that the goods would not be dutiable if no further processes wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints taken by the two learned gentlemen, however, miss the crux of the matter. In making the amendment, the budget of 1980 placed the printed and lacquered containers in the same item as unprinted plain containers. That means, plain containers and printed containers became leviable from 19-6-1980 under the same heading to the same duty. The budget did not introduce a separate heading or sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d containers is printed it must pay the same duty again. The injustice of this statement is that the same containers will have to pay the same duty twice; once when it is plain, and again when it is printed. I know of no law that sanctions such a levy. In my understanding, when a levy is to be taken for the printed container, the law must make a separate heading for the printed container so that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Collector and the Appellate Collector do not tell, that they would allow credit for the duty paid on the plain containers. Even when corrective notifications are in course of time issued, the shock has already been felt and it is only later clearances that may be relieved. But this is not always the case. 8. The main reason for my inability to agree with the Department s action is, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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