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TMI Blog2017 (1) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... no.2/96-CE dated 23.07.96 and Notification No.67/95-CE dated 16.03.95. 2. The Revenue has been represented by ld.AR, Shri Amresh Jain and M/s. Raymond Ltd.,the respondent has been represented by Shri Prakash Shah, ld. Advocate. 3. The Department mainly submits as under:- "In the instant case, the party was using synthetic tops for the manufacture of yarn falling under Chapter 55 of the Central Excise Tariff. Such yarn manufactured out of synthetic tops is further used in the manufacture of fabrics as well as cleared as such on payment of duty. Thus, the party is using synthetic tops in the manufacture of yarn which in turn is used in the manufacture of the fabrics which falls under the excluded category provided in the column 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the measure Additional Duty under ADE (T&TA) 1978 is nil. This order is admittedly accepted by the Committee of the Commissioners. (iii) In the proceedings that culminated into the order dated 14.08.2007, clearly records that no basic excise duty is payable on the Polyester Tops/Manmade Yarn/Wool Tops by virtue of Notification No.67/95 and Notification No.22/96. (iv) Notification No.22/96 exempts all the inputs consumed within the factory of production in the manufacture of fabrics. Yarn is exempt under Notification No.67/95. The show cause notices adjudicated vide order dated14.08.2007 clearly accepts that the basic excise duty is exempt. Thus, exemption from basic excise duty was accepted and confirmed by the then Commissioner in he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Tariff Act, 1975 already paid on raw materials used in the production or manufacture of such goods) are assessed to duty, there shall be levied and collection of duty of excise equal to fifteen per cent of the total amount so chargeable on such goods." This section fixes the measure of this levy and says that this will be equal to 15% of the total amount chargeable as excise duty under Central Excise Act, 1944 read with any notification issued in relation to the duty so chargeable. In other words, this levy will be 15% of the effective excise duty under Central Excise Act, 1944. It would therefore result that there is no scope of any ambiguity about the levy the Additional Duties of Excise (T&TA) in the facts of this case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within the factory of production in or in relation to the manufacture of corresponding final products of the description given in Col. 2 of the table annexed to the Notification No.22/96 (Supra) and falling under Chapter Heading No. or sub-heading nos. of the final products given in Col. 3 of the table annexed to the Notification, from the whole of the duty of excise and additional duty of excise leviable thereon. In the present case, the subject items under consideration are Synthetic Staple Fibres of Polyester (also referred as Synthetic Tops) classifiable under sub-heading no.5506.20 of the Schedule to the Central Excise Tariff Act, 1985. The col. 4 of the Table attached to the notification no.22/96 covers all the goods of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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