TMI Blog1981 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Rules, 1944, the Central Government hereby exempts matches in or in relation to the manufacture of which none of the following mechanical processes, namely :- (i) box making; (ii) frame filling; (iii) dipping of splints in the composition for match heads ; (iv) filling of boxes with matches ; (v) labelling or banderolling, or both ; and (vi) packaging, is ordinarily carried on with the aid of power, falling under item No. 38 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and cleared for home consumption by a manufacturer ;ò from so much of the duty of excise leviable thereon as is in excess of Rs. 4.50 per gross boxes of 50 matches each : Provided that- (i) in the case of match ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, was illegal. It may be mentioned that under item 38 of the First Schedule to the Central Excises and Salt Act 1944, the normal rate of duty is Rs. 1.30 for every 1000 matches or fraction thereof, so that for a gross boxes of 50 matches, each, the normal duty payable will be Rs. 10.40. Under the notification above cited, if in relation to the manufacture of matches, mechanical processes are not involved, excise duty was payable only at the rate of Rs. 4.50 per gross boxes of 50 matches each and the exemption covered the duty payable for over and above the said sum of Rs. 4.50. A further exemption is provided even among those who manufacture matches not using mechanical processes, in cases where matches are packed in boxes in which both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce any further clause would be a surplusage, the notification had not mentioned anything about the outer slide alone made of card board. Though the argument is attractive, we are unable to agree with this contention of the learned counsel. We are construing a provision in the notification which is in the nature of an exemption from normal levy of excise duty. In the circumstances, we have normally to interpret it in its ordinary, natural and grammatical sense and it will not be possible for us to import any notion of policy or otherwise to enlarge the exemption as such to categories which are not expressly covered. The learned counsel for the revenue contended that the exemption was really a concession meant to be available for users of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the notification that should be adopted by this Court rather than adopting an interpretation which will make it discriminatory and void. Though the principle as such is quite sound and valid, we are unable to agree with the learned counsel that the notification permits of two different interpretations. As we have stated already, the ordinary, natural and grammatical interpretation will not lead to any such two different interpretations. If, on the ground that those who use the card board for making the inner slide alone are given the exemption and not those who are using card board for making the outer slide alone, the notification is to be held discriminatory, we need more facts as to the cost involved, as to why one could not be disting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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