9911796707
TMI Blog1986 (9) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ensils under Tariff Item 27. As per Notification No. 43/75, dated 1-3-1975 as amended by Notification No. 49/76, dated 16-3-1976 aluminium circles having thickness of and above 0.56 mm but not above 1.22 mm are exempted from duty. As per test reports in test memo 11/79, dated 14-11-1979; 1/80, dated 17-1-1980; 2/80, dated 18-2-1980 and 3/80, dated 13-3-1980 of the Chemical Examiner, Customs House, Cochin, the samples tested revealed that the thickness of the circles is above 1.22 mm. A show cause notice was issued by the Superintendent of Central Excise, Muvattupuzha Range on 17-6-1980 asking the appellants to show cause as to why Central Excise of Rs. 704.34 should not be recovered on aluminium circles manufactured during the period 13-3-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticed in the two tests it would be unjust to ignore the ISI tolerance factor. 2. The samples were taken on particular dates and it was not just or equitable to pursue that all goods manufactured prior to that date would also have identical characteristics. In other words according to the learned Counsel the test report could not be invoked retrospectively. 3. He urged that since the deviation was within the tolerance limits the second and third samples should have been sent for chemical test before deciding the issue one way or the other. 4. He stated that the show cause notice was issued on 11-4-1980 raising a demand for the period 22-10-1979 to 13-3-1980. Other show cause notice was issued on 17-6-1980 for the period 13-3-1980 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under question is not acceptable. In the earlier orders this question has been considered at length and the Tribunal having regard to the principle that exemption notifications had to be interpreted strictly held that tolerance was not applicable. So we do not agree that the tolerance factor mentioned in the ISI should be applied for the purpose of exemption also. 7. On the question of retrospectivity of the test reports this factor has also been considered in an identical situation in the prior matter. The Tribunal has observed that the fact that on test at a particular point of time the thickness was found to be of a particular value sets up a presumption that the thickness must have been the same both before and after that point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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