TMI Blog1999 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... alt Act or under the Customs Tariff Act. Because this condition had not been satisfied in the present case, therefore, the appellants are unable to get the benefit of the said Notification. Appeal dismissed. - 3977 of 1988 - - - Dated:- 5-8-1999 - B.N. Kirpal, A.P. Misra and R.P. Sethi, JJ. [Order]. - Civil Appeal Nos. 4964-4973 of 1985 with Civil Appeal Nos. 3006-14/88, 3949/88, 1234-43/90, 3302-06/90, 789-822/91, 823-825/91, 4944-47/90, 2931-32/86, 2933-34/86, 2935-60/86, 3079/88, 1775/89, 352-353/93. - Normally it is the assessee who does tax planning but this is a case where one finds that it is the Revenue which has done tax collection planning. 2.The appellants imported consignments of polyvinyl alcohol on which addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries Ltd. v. Union of India - 1999 (108) E.L.T. 321 (S.C.) at page 326]. The aforesaid conclusion of CEGAT does not appear to be correct. 5.The Excise Notification on which reliance is placed by the appellants is Notification No. 185 of 1983 which reads as follows :- "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Polyvinyl Alcohol, falling under item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and manufactured from Vinyl Acetate Monomer, from so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule, as is in excess of the amount calculated at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides that the manufacturer of polyvinyl alcohol would not be required to pay excise duty in excess of 10% ad valorem if on the raw material used, namely, vinyl acetate monomer appropriate amount of duty of excise has been paid under the provisions of the Central Excises and Salt Act or additional duty has been paid under Section 3 of the Customs Tariff Act. This is the condition which has to be complied with before reduced duty can be paid. 9.When under the provisions of the Excise Act an assessee wants to claim benefit of an exemption notification, then the onus is on him to prove and show that the conditions, if any, which are imposed by the exemption notification have been satisfied. In the notification in question, the condition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on the vinyl acetate monomer. 11.It appears to us that the Excise Notification No. 185 of 1983 was deliberately worded in such a way that the importer of polyvinyl alcohol, who may not be able to prove that on the raw material appropriate duty in India has been paid, will not be able to get the benefit of the concessional rate of duty. It has to be borne in mind that the normal duty which is payable on polyvinyl alcohol is 40%. That is the rate of excise duty which would be payable by an Indian manufacturer of polyvinyl alcohol who is unable to show that he has complied with the condition contained in the proviso, namely, use in the manufacture of vinyl acetate monomer on which appropriate amount of duty has been paid. Similarly an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onomer is an item which is manufactured in India and a rate of excise duty is leviable thereon. On the polyvinyl alcohol which has been imported, vinyl acetate monomer has not been subjected to the appropriate amount of duty payable under the Indian law. It is only if this payment had been made that the Notification No. 185 of 1983 would have been applicable. Appropriate amount of duty would mean the duty payable under the Central Excises and Salt Act or under the Customs Tariff Act. Because this condition had not been satisfied in the present case, therefore, the appellants are unable to get the benefit of the said Notification. 13.For the aforesaid reasons, we do not find any merit in these appeals. The same are dismissed. 14.No order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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