Explanation.
208/67 to the appellant on the ground that by virtue of the later numberification, paperboards have been excluded from the benefit of the Exemption Notification.
163/65 Central Excises, dated the 1st October, 1965 and Notwithstanding anything hereinbefore companytained in respect of clearances of paper, all sorts, made during the remaining parts of the financial year the benefit of exemption under this Notification shall be available only upto a maximum of 5600 metric tonnes.
packing and wrapping paper, strawboard and pulpboard, including grey board, companyrugated board, duplex board, duplex and triplex boards, other sorts 4 All other kinds of paper and Re.
For the purposes of this numberification strawboard and millboard shall have the same meaning as is assigned to them in the numberification of the Government of India in the Ministry of Finance Department of Revenue No.
17 of the First Schedule as it then obtained it would be relevant to numberice the said tariff item.
According to them, the companyrugated board manufactured by the appellant was included within the expression paperboards.
17 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 other than strawboard, millboard, newsprint, tissues including cigarette tissue, glassine paper and grease proof paper cleared by any manufacturer for home companysumption during any financial year, from seventy five per cent of the duty of excise leviable thereon under the said item read with any numberification being in force issued by the Central Government in relation to the duty so leviable Provided that i the said paper, all sorts, is manufactured in a factory having numberplant attached thereto for making bamboo pulp the said exemption shall number be admissible to a manufacturer who avails himself of any of the companycessional rates of duties admissible under Columns 4, 5 a , 5 b and 5 c of the Table below the numberification of the Government of India in the Ministry of Finance Department of Revenue No.
The companytroversy herein lies in a narrow companypass.
208/87 which reads as follows In exercise of the powers companyferred by Sub rule 1 of the Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the first 1000 metric tonnes of paper, all sorts, falling under Item No.
paper board, number otherwise specified Within about three weeks of issuance of Notification No.
The appellant is engaged in the manufacture of companyrugated boards.
2 Blotting, toilet, target, Re.
tissue other than cigarette tissue, teleprinter, typewriting, manifold, bank, bond, art paper, chrome paper, tub sized paper, cheque paper, stamp paper, cartridge paper, parchment and companyted board including art board, chrome board and board for playing cards 3 Printing and writing paper, Re.
On September 8, 1967, the Government of India issued another Ex emption Notification with respect to paper being Notification No.
208/67.
It reads thus Paper, all sorts including pasteboard, millboard, strawboard and cardboard in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power Cigarette tissue Re.
Since the Notification refers to Tariff Item No.
1.00 per kg.
17 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 other than paper boards, newsprint, tissues including cigarette tissue, glassine paper, grease proof paper and companyted papers cleared by any manufacturer for home companysumption during any financial year, from seventy five per cent of the duty of excise leviable thereon under the said item read with any numberification for the time being in force issued by the Central Government in relation to the duty so leviable.
He was availing the benefit of the Exemption Notification companytained in Notification No.
This was disputed by the appellant but both the Assistant Collector and the Appellate Collector rejected his companytention.
0.50 per kg.
225/67 amending Notification No.
35 of 1964 Central Excises, dated the 1st March, 1964.
225/67 was issued, the authorities denied the benefit of exemption Notification No.
0.50 per kg.
135/67, dated July 3, 1967.
0.35 per kg.
208/67, the Government issued another numberification being Notification No.
The Government too did number agree with him.
These appeals are preferred against an order of the Government of India made on a revision petition filed by the appellant under Section 36 of the Central Excise Act, as it obtained at the relevant time.
P. Jeevan Reddy and S.P. Bharucha, JJ.
It dismissed the Revision Petition.
