2005 (2) TMI 131

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..... , held that the benefit of the Notification is not limited only to clearances for home consumption. We are not completely in agreement with the reasoning given by the Tribunal for arriving at this conclusion but in our view the ultimate conclusion is correct. The Notification reads as follows :- "Notification No. 138 Chapter  48.12       Paper and paperboard etc.       48 Concessional rate of duty for paper and paperboard made by smaller paper mills using unconventional raw materials. In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance .....

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..... ufacturers, at the reduced rate as specified in this notification, shall not exceed the limits specified in column (2) of the said Table in any financial year; (ii) such paper and paperboards have been manufactured out of pulp containing not less than 50 per cent, by weight, of pulp made from materials (other than bamboo, hard woods, reed or rags); (iii) the exemption contained in this notification shall not apply to paper and paperboards falling under sub-heading No. or Heading No. 48.09, 4811.40, 48.15 or as the case may be, 48.16; (iv) the factory does not have a plant attached thereto for making bamboo pulp or wood pulp; (v) the exemption contained in this notification shall not apply to a manufacturer of paper or paperboards who av .....

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..... e concession also increases. The Table also indicates that the concessional rate of duty is available for clearances which may go up to even 2 lakh tonnes. Proviso (i) and Clause (2) of the said Notification lay down limits in respect of clearances for home consumption. Under Clause (2) the maximum clearance for home consumption can be 33,000 tonnes. This shows that the balance clearances at concessional rate must be for exports. Undoubtedly, proviso (i) and Clause (2) of the Notification use the word "home consumption" but they do not specify that the entire clearances must only be for home consumption. All that is provided is that the clearances for home consumption must be within the limits specified therein. If the clearances for home c .....

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