200.00 per metric tonne.
But these companyposite mills which made both half manufactured and fully manufactured items had to be granted an exemption in cases where the half manufactured items went into further stages of manufacture after they had suffered duty.
677 of 1968 Appeal by special leave from the judgment and order dated the 21st August, 1967 of the Govt.
There was avoidable companyplication experienced in the enforcement of the two tier system of duty and on the representation of the companycerned companyposite manufacturers, the Government of India switched over to a single point levy at the ultimate stage of the manufacture and in that behalf, issued an exemption numberification on the meaning of which the parties have joined issue before us.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
L. Sanghi and S. P. Nayar, for the respondents.
200.00 per metric tonne.
The Judgment of the Court was delivered by KRISHNA IYER, J. The fate of this appeal, by special leave, turns on the companystruction of a numberification issued by the Government of India dated April 20, 1960 under r. 8 1 of the Central Excise Rules, 1944 whereby a qualified exemption was accorded to certain types of aluminium manufactures in the matter of excise duty.
The appellant manufactures aluminium plates, sheets, circles strips and foils which are the end products of its companyposite factory, but, as intermediate products, it also turns out ingots, bars, slabs, billets, pellets and the like which ,get companysumed mostly in the process of manufacture of plates, sheets, and other end products and rarely by way of sales of clabsas such.
1036 of 1967.
of India, Central Excise in No.
K. Sen, Anjana Sen and Rameshwar Nath, for the appellant.
Item number 27 which relates to aluminium, reads Description of goods Rate of Duty Aluminium In any crude form including Three hundred rupees ingots,bars,blocks,slabs, shots per metric tonne pellets Manufactures,the following, namely,plates,sheets,circles, Five hundred rupees strips,and foils in any form or per metric tonne size A numbere appended to the entry is of significance and states Under the Government of India, Ministry of Finance Department of Revenue Notification No.
The raw material, i.e.?
