TMI Blog1988 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... e of their business, the. appellants imported large quantities of lead scrap consisting of whole drained scrap batteries, battery plate scrap and cable lead scrap. By the present Notification dated the 1st of March, 1981 the Central Government in exercise of its powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 exempted form duty of excise waste and scrap of copper, zinc, aluminium and lead as detailed in the said Notification. During the period 1st March, 1981 and 4th of November, 1981 the appellants imported various consignments of the above-mentioned lead scrap. The appellants had made several payments towards excise duty under protest. Various applications for refund made by the appellants were rejected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts waste and scrap of copper, zinc, aluminium and lead, falling under Item Numbers 26A, 26B, 27 and 27A, respectively, of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon subject to condition that :- (a) such waste and scrap are manufactured from copper, zinc, aluminium or lead, falling under the Item Nos. 26A, 26B, 27 and 27A, respectively, of the said First Schedule on which appropriate amount of duty of excise, or as the case may be, the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) but the nature of copper, zinc, aluminium or lead appearing in the opening part of the notification. The words 'such waste and scrap' appearing in clauses (a)and (b) are disjunctive and each set of such words, namely 'such waste and scrap' contemplate the 'waste or scrap' appearing in the opening part of the notification namely 'Exemption to waste or scrap of copper, zinc, aluminium and lead'. This would be the plain reading of the said notification. Any other construction would render the word "or" appearing in between clauses (a) and (b) meaningless. 6B. Since the appellants have imported scrap of lead falling under Item 31 of the First Schedule, their case would fall under Clause (b) entitling them to the exemption claimed. 6C. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een exempt from the excise duty are waste and scrap of copper, zinc, aluminium and lead. What Clause (a) provides is if the said product falls under Item Nos. 26A, 26B, 27 and 27A of the First Schedule the same would become entitled for exemption provided appropriate amount of duty of excise or as the case may be, the additional duty leviable under Section 3 of the Customs Tariff Act has already been paid. Under Clause (b) what has been provided is that the aforesaid products which do not fall under Item Nos. 26A, 26B, 27 and 27A of the First Schedule would be exempt from excise duty irrespective whether excise duty thereon has been paid or not. If the products contemplated under Clause (b) were to qualify the further requirement of duty al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of duty having already been paid as contemplated in clause (a). 9. Further, the submission of Mr. Shingarpure which proceeded on the intendment of the legislation cannot be acceded to. The operation of the Notifications has to be judged not by the object which the rule-making authority had in mind, but by the words which it has employed to effectuate the legislative intent. It Is well established that in a taxing statute there is no room for any intendment. The entire matter is governed wholly by the language of the notification. If the tax payer is within the plain terms of the exemption he cannot be denied its benefit by calling in aid any supposed intention of the exempting authority. [Hansraj Gordhandas v. The Assistant Collator of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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