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TMI Blog2023 (3) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 4/2006-CE dated 1.3.2006 at Sl. No. 72 which deals with the matches classifiable under Chapter 3605.00.10 or 3605.00.90. The same is extracted below:- S. No. Chapter Description of excisable goods Rate Condition 72 36050010 Or 36050090 Matches or in relation to the manufacture of which none of the following processes is ordinarily carried on with the aid of power namely:- i) Frame filling ii) Dipping of splints in the composition for match iii) heads filling of boxes with matches iv) pasting to labels on match boxes, veneers or card boards; v) Packaging Nil 3. In terms of the above notification, the rate of duty is nil if no power is used, in any event, in anyone or more processes viz. frame filling, dipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal observed as under:- "7. The above view was confirmed by Third Member. The relevant portion of the order of the Third Member is extracted below:- "9.3 Firstly, the notification reads as: "Matches, in or in relation to the manufacture of which ....". It is important that it is either in the manufacture or in relation to manufacture of Matches with no caveat to either of the cases. 9.4 Secondly, the use of the word "ordinarily" in Sl. No. 72 in the exemption notification no. 4/2006-CE is thus of particular significance and cannot be ignored. It has the effect of further widening the scope of the restrictions. The restriction that the processes must not be carried out with the aid of power applies not just to the specific goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be carried out by a single/same manufacturer. However, for the reasons I have given above, the converse too is not true. That is, the absence of such a requirement does not automatically entitle the assessee to the exemption. 11. The very heading of the Notification, i.e., GENERAL EXEMPTION NO.47 reads thus: "Exemption and effective rate of duty for SPECIFIED GOODS of chapters 25 to 49" and it applies to exempt excisable goods of the description specified in column (3) of the table. So, the conditions upon which the exemption depends is relatable not to the assessee, not the manufacture and not even the manufacturer, but only to the goods specified. 12. It is the case of the appellants that they have procured dipped match splint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, it is none of the processes that is ordinarily carried on with the aid of power AND NOT the manufacture per se, that is carried on with or without the aid of power. That is, the center of gravity is the 'processes' and not 'manufacture'. 15. In its judgment in the case of M/s. Standard Fireworks (supra), Hon'ble Supreme court has inter alia held as under: ".....The Notification purports to allow exemption from duty only when in relation to the manufacture of the goods no process is ordinarily carried on with the aid of power. It is not disputed that the cutting of the steel wires or the treatment of paper is a process for the manufacture of goods in question. Since those processes were carried on with the aid of power though carried o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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