9911796707
TMI Blog2015 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ian Oil Corporation. IPCL is engaged in the manufacture of various types of petrochemicals, falling under Chapter 27 and 29 of Central Excise Tariff Act, 1985. It holds valid Central Excise registration under Rule 174 of the Central Excise Rules 1944. One of the products which is manufactured by IPCL is C4 Raffinate. On this, the IPCL has been paying 8 per cent duty, as it has been claiming the benefit of Notification No. 6/2000 dated 01.03.2000. We may mention that the normal rate of duty of the aforesaid product is 16 per cent. However, by virtue of the aforesaid notification, in respect of certain products duty is halved. The question arose as to whether the IPCL is entitled to the benefit of the aforesaid notification and in that conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oversy. Many of the findings of the Commissioner in his order have not found favour with the CESTAT in the impugned decision rendered by it. We have heard learned counsel for the parties on all the aspects and have gone through the orders minutely through which we were taken by the learned counsel appearing for the parties. We are, however, of the opinion that it is not necessary to even advert to all those aspects of the matter inasmuch as the fulcrum of the dispute pertains to the interpretation which is to be accorded to the language used in Notification No. 6/2000 which confers, as mentioned above, partial exemption. It reads as under: - Chapter or heading No. or sub-heading No. Description of goods Rate under the First Schedule Rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troleum gases and other gaseous hydrocarbons other than natural gas, ethylene, propylene, butylene and butadiene". (emphasis supplied) In the aforesaid Sl. No. 24 of Notification No. 5/2000, there is no comma after the words 'gaseous hydrocarbons'. Therefore, the expression "other than" appearing after the words "gaseous hydro carbons" and before the words "natural gas" would qualify only the words "natural gas". In other words, the following goods are covered by the aforesaid Sl. Nos. (i) Liquefied petroleum gas and other gaseous hydrocarbons with exclusion of natural gas, (ii) Ethylene, (iii) Propylene, (iv) Butylene and (v) Butadiene. The above submissions is reinforced by a comparison with Sl. No. 30 of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first part of the Notification as liquefied petroleum gases. (iii) The order of the Commissioner on the question of availability of exemption Notification No. 6/2000-C.E., dated 1-3-2000 and No. 3/2001-C.E., dated 1-3-2001 is purely based on the intention of the legislature on the basis of the Finance Minister's speech. However, it is well settled legal position that the notification has to be interpreted on the basis of plain meaning of words and intention behind the notification cannot be a basis to interpret the notification. Commissioner has not refuted any of the submissions made by the appellants, on the interpretation of the notification. If the interpretation of the department on Sr. No. 24 of Notification No. 6/2000-C.E. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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