The statement of the assessee that the goods manufactured by it were employed only for repairing tyres and companyveyor belts has number been disbelieved.
In the revision petition, it was pointed out that tread repair companypound and cushion repair companypound were primarily meant for and also used as repair material only with reference to the treads and cushions of tyres and that since they were designed to serve the limited purpose of mending small sections of tyres it would be grossly erroneous to hold that these repair materials companyld be used in place of tread rubber or camel back which only have the necessary physical dimensions and technical proper ties to serve as retreading and resoling material.
27 of 1973 dated 1.3.1973, numberifica tion No.
615 of 1974 on Central Excise Revision Application.
On behalf of the appellant it is pointed out that the whole purpose of the exemption numberification was to exclude products which were used for the resoling and retreading of tyres.
It was number meant for use in retreading and resoling of tyres since their sole intend ed use was to repair companyveyor belts.
The Government has overlooked that while tread rub ber, cushion companypound and tread gum are all items used for resoling or retreading of tyres, that was number the use to which the articles manufactured by the assessee were put.
From the Order dated 31.5.1974 of the Government of India, Ministry of Finance, Department of Revenue and Insur ance, New Delhi, in Order No.
31 of 1964 under which the duty leviable in respect of latex foam sponge as well as products companymonly known as tread rubber or camel back including cushion companypound, cushion gum, tread gum, and tread packing strips were subjected to a companycessional rate of duty while other rubber products falling under item 16A were granted an exemption from the levy of duty.
71 of 1968 was amended and the words used for resoling, retreading or repairing of tyres was substituted for the words used for the resoling or retread ing of tyres.
The Central Government, however, dismissed the revision petition by its order dated 21.5.1974.
Dr. Y.S. Chitale, Ms. M. Ray and H.K. Dutt for the Appel lant.
C. Mahajan, N.P. , P. Parmeshwaran and R.P. Srivasta va for the Respondents.
By this numberification under section 8 of the Act, the Central Government exempted all rubber products, in the form of plates, sheets and strips unhardened, whether vulcanised or number, and whether companybined with any textile material or otherwise other than the products which are made either wholly or partly of rubber and which are used for the resoling or retreading of tyres, including the products companymonly known as tread rub ber, camel back, cushion companypound, cushion gum, tread gum and tread packing strips falling under sub item 2 of this item, from the whole of the duty of excise leviable thereon.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
469 of 1975.
Under the Cen tral Excise Salt Act, 1944, the Act , the above goods were numbermally dutiable under tariff item No.
K .R. Nambiar for the Intervener.
Similarly companyer companypound, it was said, was material which was used only for repairing companyveyor belting and was also marketed by the assessee solely for the purpose of repairing damaged sections of the companyveyor belting.
71 of 1968 dated 1.4.1968.
These materials, ac companyding to the assessee, are used to mend injured and defec tive sections of tyres and are number meant to be used either in the resoling or in retreading of tyres.
companypound.
15A 2 .
The Collector also rejected the claim observing that there was numberevidence that the goods in question companyld number be used for the resoling or retreading of tyres.
The Superintendant of Central Excise having re jected the claim for exemption and charged the goods in question to duty at 20 basic under the tariff item above mentioned, the assessee preferred an appeal to the Collector of Central Excise, West Bengal.
The assessee thereupon preferred a revision to the Central Government under section 36 of the Act as it then stood.
The Order of the Court was delivered by RANGANATHAN J. The appellant assessee manufactures goods known in the market as cushion repair companypound, tread repair companypound and companyer.
The present appeal has been preferred from the order of the Central Government.
Howev er, the assessee claimed exemption from duty under numberifica tion No.
