TMI BlogCentral Excise - Notification No. 201/85-C.E., dated 2-9-1985, as amended - Applicability of effective rates - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... /87-CX.3 (Pt) wherein it was desired by the Board that, pending the receipt of Attorney General's opinion in the matter, immediate action should be taken by the concerned Collectors of Central Excise to safeguard the interests of revenue by raising demands of excise duty at tariff rates on cigarettes which have been sold at a price other than "declared printed maximum sale price (exclusive of local taxes only)" as per Notification No. 201/85-C.E., dated 2-9-1985, as amended. The opinion of the Attorney General of India in the matter has since been received (copy enclosed), which has been accepted by the Government. Necessary action in the matter as per the opinion of the Attorney General of India may be taken. OPINION 1. I have pursue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or yarn manufactured in Uttar Pradesh, made on or after 1-12-1949, with a view to export such cloth or yarn outside the territories of India on the condition that the cloth or yarn is actually exported and proof of such actual export is furnished. This notification having been made in accordance with the power conferred by the statute has statutory force, and validity and therefore, the exemption is as if it is contained in the parent Act itself." Therefore it may not be correct to content that because of the wrong declaration of price, Revenue can fall back on tariff rates in the schedule, ignoring the exemption notification. 'Tariff rates' in the schedule has itself to be read with the exemption notification as the notification has sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer : The question is not deprivation or non-deprivation of the assessee of the exemption. When there is a notification under Rule 8, the notification has statutory force and the rate of duty has to be accordance with the tariff rate, read with the exemption notification; unless the exemption notification provides that for non-compliance of such requirements, the exemption notification shall not operate. In the present case, the exemption notification provides for slabs, and therefore, has to govern the rate to be levied depending upon under what slab the correct price falls. Query (4) Generally. Answer : I have nothing further to add. Sd/- (K. Parasaran) Attorney General of India New Delhi September 23, 1989 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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