TMI Blog1980 (9) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ills manufactured by them fitted with electric motors. If there is a specific demand made by a customer to supply him the appliance fitted with an electric motor, the petitioner would purchase an electric motor from the market and fix the same in the appliance manufactured by it. After Item No. 33-C was added in the First Schedule to the Central Excises and Salt Act, 1944 (hereafter referred to as the Act), the classification lists submitted by the petitioner were approved on the basis that the flour mills manufactured by the petitioner were domestic electrical appliances as contemplated by Item No. 33-C and chargeable to excise duty as such. The petitioner went on paying excise duty till February 17, 1971. Then by a letter dated February 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor of Central Excise, Bombay by his order dated December 18, 1974. The petitioner, thereafter applied to the Government of India respondent No. 1, but the said revision application was also rejected. The petitioner has, therefore, approached this court by way of this petition and prays for quashing the order passed by the first respondent on February 8, 1977. 2. Mr. Shah submitted that the order passed by the first respondent is not a valid and a legal order. He submitted that the domestic flour mill manufactured by the petitioner cannot be said to be a domestic electrical appliance within the meaning of Tariff Item No. 33-C. What is manufactured by the petitioner is really a mechanical appliance, because there is no electrical device c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the relevant entries in the Schedule and the notifications issued under Rule 8 by the Central Government, this court observed as under :- "In fact, all these Schedule entries make one thing clear that all these appliances are completely assembled appliances and, therefore, they would have the electric element or electrical motor fitted with them. Unless the manufacturer has manufactured a complete domestic electrical appliance, which falls under any of these 20 items of the Schedule, in view of this exemption and the entry 33-C, duty under this item would not be attracted. If, therefore, the manufacturer has only produced domestic appliance, which can by properly fitting into it a separate electric motor be converted into a domestic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso drew our attention to the fact that in the case of the petitioner firm itself, this court has taken a view that domestic flour mills manufactured by it are not covered by tariff item No. 33-C of the First Schedule to the Act. As mentioned earlier, a demand notice dated 4-8-1975 was issued by the second respondent on the basis that the domestic flour mills manufactured by the petitioner were chargeable to excise duty. That notice was challenged by the petitioner by filing special civil application No. 1315 of 1975. In that case, this court upheld the contention raised on behalf of the petitioner that the domestic flour mills manufactured by it were not covered by tariff item 33-C. The demand notice, therefore, was quashed and consequenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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