9911796707
TMI Blog2002 (6) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... or trade name of another person, cleared at full rate of duty, exceeds 99,000 tonnes in a financial year. In terms of Proviso (c) of Notification No. 12/95, dated 16-3-95, any clearance of cement in excess of 99,000 tonnes of clearance in a financial year will not be eligible for the benefits of that exemption. The words 'any clearance of cement' were taken to include also clearance of all cement by the manufacturer in a financial year. The conclusions were drawn from subsequent Notification No. 8/96, dated 23-7-96, which rescinded Notification No. 12/95-C.E., dated 16-3-95, wherein it was specifically provided in the second proviso that cement cleared bearing brand name or trade name of any other person cleared on payment of full-excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cement bearing a brand name or trade name of another person; (c) Any clearances of cement (including the clearances effected under Notification Nos. 1/93-C.E., dated the 28th February, 1993 and 5/94-C.E., dated the 1st March, 1994) in excess of 99,000 tonnes of clearances, in a financial year, and (d) Cement in respect of which a manufacturer avails of the exemption contained in Notification of the Govt. of India, in the Ministry of Finance (Deptt. of Revenue) No. 1/93-C.E., dated the 28th February, 1993. Explanation. - "Brand name" or "trade name" shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name or trade name of another person i.e., M/s. ACC in this case, shall not be eligible for the benefit of this Notification. The Notification does not stipulate, anywhere, that the concessional rate of duty to 99,000 MTs would be to 'first clearance.' Therefore, there is no force in the finding of the ld. Assistant Commissioner, that the assessee's contention that concessional rate of duty is not applicable to cement carrying the brand name of another manufacturer and hence the clearance of cement carrying the brand name of cement of another manufacturer on which full duty was paid by them should not be included in the eligible limit of 99,000 MTs is incorrect. We cannot interpret, the Notification, in view of Clause (b), that if a man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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