TMI Blog1973 (5) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Act, 1966 calling upon them to file returns for assessing them to excise duty in respect of the copra crushed in their mills. Thereupon these writ petitions were filed to quash the action taken by the Central Excise, and to prohibit it from levying or collecting any duty of excise from the petitioners. 2.The duty of excise that was proposed to be levied against the petitioners is the one im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rresponding entry in column 3 thereof, as the Central Government may, by notification in the Official Gazette specify : Provided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the said Schedule." Sl. No. 2 in the Second Schedule is the relevant item; and the produce me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls Co. Ltd., where copra is crushed not with a view to produce oil as such, but to produce or manufacture goods like soaps, cocogem, etc. I am unable to accept this argument, the only foundation for which is the clumsy language employed in describing the produce. If the words "with a view to producing or manufacturing any goods therefrom" were omitted from the description of the produce, there wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... literal interpretation of the description of the relevant item, since consumption of copra in the mills of the petitioners is with a view to produce oil, which admittedly is goods as the term is used in the said description. In other words, the description is comprehensive enough to include oil also. The argument that oil is not something different from copra, or that it would not come within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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