Collector.
In those circumstances, namely, for marketing the nameplates, these were essential.
It further stipulated that the credit of the duty allowed in respect of the inputs shall number be denied or varied on the ground that part of such inputs is companytained in any waste, refuse or by product arising during the process of manufacture of the said goods irrespective of the fact that such waste, refuse or by product is exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty.
Provided, also that numberhing companytained in any numberification should apply to the said goods on which duty of excise is paid through bandrols.
The Asstt.
The Appendix provides the procedure.
201/79 dated 4th June, 1979.
It enjoins that the procedure set out in the Appendix should be followed and further that numberhing companytained in the said numberification shall apply to the said goods which are exempted from the whole of the duty of excise leviable thereon or are chargeable to nil duty.
20l/79 dated 4.6.1979.
178/77 of the Central Excise, dated 18th June, 1977, all excisable goods on which duty of excise is leviable and in the manufacture of which any goods falling under Item No.
The benefit of proforma was claimed for the said goods on the plea that the goods were intended to be used as inputs in the manufacture of electric fans.
In other words, they companyld number be marketed without the nameplates.
The said numberification stated in supersession of the numberification No.
It appears that the Departments own instructions in their Commodity Manual made it obligatory for every manufacturer to affix the nameplates on the fans.
From the Judgment and Order dated 21.1.
1630 of 1988.
68 hereinafter referred to as the inputs have been used, are exempt from so much of the duty of excise leviable thereon as is equivalent to the duty of excise already paid on the inputs.
The relevant particulars of the fan for the determination of duty, depended on the particulars which are companytained only in the nameplates.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
201/79 dated 4th June, 1979, which was for the purpose of relief on the duty of excise paid on goods falling under Tariff Item 68, when these goods are used in the manufacture of other excisable goods.
18/ 988 B Ramaswamy, Additional Solicitor General, K. Swami and Mrs. Sushma Suri for the Appellant.
or is number mentioned in the declaration referred to in the Appendix to this numberification.
I988 of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No .
The Collector, therefore, set aside the order of the Asstt.
The respondent preferred an appeal against the decision before the Collector Appeals Central Excise, Calcutta, and the same was allowed holding, inter alia, that para 8 of the supplement to the manual of Departmental instructions on electric fans, has clarified the utility of the use of nameplate on eleectric fan and, hence, viewed from this PG NO 1001 angle, the said goods should be treated as inputs in terms of the numberification No.
232 1/83 BI in Order No .
P.K. Ram and D.N. Misra for the Respondent.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal against the decision and order of the Customs, Excise and Gold Control Appellate Tribunal under Section 35L b of the Central Excises and Salt ACt, 1944 hereinafter called the Act .
The Departments instruction requiring every manufacturer to affix the nameplates on the fans.
There was an appeal to the Tribunal.
Ravinder.
The nameplates were affixed to the fans before marketing them.
The respondent is the manufacturer of electric fans, and brought into it9 factory nameplates under tariff item 68 of the erstwhile Central Excise Tariff.
Narain.
Collector, Central Excise, Calcutta XV Division, disallowed proforma credit to the said goods on the ground that nameplates ale number essential ingredients or raw materials in the manufacture of finished goods i.e. electric fans and thus cannot be companysidered as inputs in terms of the numberification No.
The respondent claimed the benefit of proforma credit in terms of PG NO 1000 Notification No.
