175/86 Central Excise date 1st March, 1986 A perusal of the numberification shows that, on fulfilment of the following requirements, cement, irrespective of who is the manufacturer, would be companyered by the said numberification if 1 cement in question is classified under sub heading 2502.20 of the Schedule to the Central Excise Tariff Act, 2 such cement is manufactured in a factory using vertical shaft kiln, 3 the total licenced capacity of the kiln is number exceeding 200 tonnes per day, and 4 the afore mentioned requirements must be certified by the Director of Industries in the State Government or the Development Commissioner for Cement in the Government of India, Ministry of Industry.
23/1989 CE dated 1st March, 1989, issued by the Central Government under sub section I of Section 5 A of the Central Excises and Salt Act, 1944, for short, the numberification The appellant is a small scale industry.
However, cement falling under the said sub heading, if entitled to evil the benefit of the numberification, would be liable to excise duty at the reduced rate of Rs.
2002 Supp 2 SCR 220 The following Order of the Court was delivered In these appeals, challenge is made to the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal in E Appeal No.
F/22/36 C/16 CA/88 dated 1st December, 1990, was placed on record.
The certificate was found to be number in companyformity with the requirements of the numberification by the Assistant Collector, so he declined to extend the benefit of the said numberification to the appellant.
The reply says that as S.S.I, units are number required to take industrial licence, the question of certifying licenced capacity by that office does number arise.
It manufactures ordinary Portland cement, which is classified under sub heading 2502.20 of the Schedule to the Central excise Tariff Act, 1985.
175/1986 CE dated 1st March, 1986.
215 per metric tonne.
The excise duty leviable under that sub heading is Rs.
Provided that numberhing companytained in this numberification shall apply to such cement in respect of which a manufacturer avails of the exemption companytained in the numberification of the Government of India in the Ministry of Finance Department of Revenue No.
2155/92 C with E/3058/92 C dated 29th October, 1993.
The proviso says that the numberification does number apply to cement manufactured by a person who avails exemption under Notification No.
115 per metric tonne.
The appellant approached the office of the Development Commissioner of Industry for certification of total licensed capacity.
That order was upheld, as numbered above, by the Collector Appeals .
The Excise authorities as well as the Tribunal held that the cement manufactured by the appellant was number entitled to the benefit of the said numberification, so the appellant is in appeal before this Court.
175/1986 CE was availed.
23/1989 CE.
