TMI Blog1977 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... es which have given rise to the three petitions may be shortly stated. No excise duty was leviable in respect of chemical fertilisers till the 28th of February, 1969. With effect from the 1st of March, 1969, however, Schedule I to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) was amended by the addition of item 14HH according to which 10 per cent. ad valorem excise duty was levied on chemical fertilisers. On the close of the 28th of February, 1969 the petitioners had in their godowns large stocks of chemical fertilisers which they had manufactured till that date but had not sold to third parties. These stocks were allowed to be cleared on payment of excise duty in accordance with the provisions of Item 14HH abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jute gunnies lined with alkathene sheets. Rather the entire stock of fertilisers held in stock in bulk on the midnight of 28-2-1969/1-3-1969 by the petitioners is admitted to have been actually cleared in single second hand gunnies packing of standard and non-standard weights to their mixing centres. Under the circumstances Fertiliser in question would not be treated as goods as it is not packed and ready for marketing or delivery. 3. The orders of the Government of India are challenged in those petitions with prayers that they be quashed by writs of certiorari. 4. The charging provision contained in the Act in sub-section (1) of Section 3 thereof which states :- There shall be levied and collected in such manner as may be prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the fertiliser lying in stock with the petitioners can be regarded as a process incidental or ancillary to the completion of the manufactured product. In my opinion packing cannot be so regarded. The expression Completion of the manufactured product would in my opinion mean subjection of a product which though answering to the description of the name by which it is sold in the market but is yet in a crude form to processes would include those meant for purification, colouring and otherwise beautifying the end product. But then such processes must be limited to the process of manufacture properly so called. 7. In this view of the matter, processes which are incidental or ancillary not to the manufacturing process of sale of the end pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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