Written intimation for exemption claim satisfied by excise declaration; separate prescribed form was not required for concessional duty.

A fiscal exemption requiring the manufacturer to exercise the option in writing before first clearance was held to be satisfied by a declaration filed under the excise procedure, where it contained the material particulars and had been acknowledged by the department. The Tribunal treated this as sufficient notice of the intention to claim the concessional rate and found that no separate declaration in a prescribed proforma was necessary. Denial of the concessional duty was therefore unsustainable on the basis of substantial compliance with the notification condition.

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Issues: Whether the appellant was entitled to the concessional rate of duty under Notification No. 9/99-CE for the relevant period when the declaration under Rule 173B was filed instead of a separate declaration in the prescribed form.

Analysis: The condition in the notification required the manufacturer to exercise the option in writing before the first clearance so that the department was put on notice of the intention to claim the exemption. The appellant filed a declaration under Rule 173B on 1.4.1999, which was acknowledged by the department and contained the material particulars required by the notification, including the assessee's details, description of goods, factory location, the date of exercise of option, and the relevant clearance figures. The Tribunal followed the earlier view that there was no requirement of a separate declaration in a specified proforma when the departmental intimation had otherwise been given in writing before clearance.

Conclusion: The appellant satisfied the condition of the notification by substantial compliance, and denial of the concessional rate of duty was unsustainable.

Ratio Decidendi: Where a fiscal exemption requires written intimation of the option before clearance and no specific proforma is prescribed, a declaration filed under the relevant excise procedure that effectively notifies the department constitutes sufficient compliance.

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