9911796707
TMI Blog1986 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules, 1944. The notification reads thus: " "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the excisable goods falling under Items 6 to 11 A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) produced in any premises (other than the premises wherein refining of crude petroleum or shale of blending of non-duty paid petroleum product is carried on) declared under sub-rule (2) of Rule 140 of the Central Excise Rules, 1944, to be a refinery, and - (a) Utilised in the refinery in which the said excisable goods are produced, for the manufacture of other goods or as fuel for such manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing its flashing point below seventy-six degrees of Fahrenheit's thermometer and not less than 7 by volume of which distils above 215-C. SCHEDULE 1. Antibiotics 2. Carbon Blacks 3. Chemicals 4. Chemicals formulations 5. Dye-stuffs and dye-stuff intermediates 6. Pesticides 7. Pharmaceuticals 8. Plastics 9. Plasticisers 10. Polyisobutylenes 11. Synthetic fibres 12. Synthetic rubbers. [Notification No. 276/67-C.E., dated 21-12-1967 as amended by Notifications No. 121/68-C.E., dated 20-5-1968; No. 11/63-C.E., dated 22-2-1969; No. 148/70-C.E., dated 23-7-1970; No. 356/77-C.E., dated 16-12-1977; No. 42/79-C.E., dated 1-3-1979 and No. 116/79-C.E., dated 16-3-1979)." 3. That the petitioners are a refinery is borne out by a pho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisions of Customs Act, 1962 (52 of 1962) and the Rules and Regulations made thereunder including those relating to drawbacks, refunds and exemptions from duties shall be so far as may be applied to the duty chargeable under this Section as they apply in relation to duties leviable under that Act". 6. It is the contention of Mr. Taleyarkhan, learned Counsel for the petitioners, that, inasmuch as no excise duty is leviable on Cumene by reason of the exemption notification aforementioned, no additional duty is payable on the said consignment of Cumene imported by the petitioners. Mr. Taleyarkhan drew my attention to the judgment of a Division Bench of this court in Century Enka Ltd. v. Union of India, 1982 E.L.T. 64 (Bom.). It was the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
