Exemption notification under Central Excise Rules cannot be extended to customs countervailing duty unless expressly covered.

An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944, when framed simpliciter, applies only to excise duty under the Central Excises and Salt Act, 1944 and cannot be extended to additional duty of customs on imported goods. The Tribunal followed its earlier ruling and held that Notification No. 55/75-CE did not cover imported goods for countervailing duty purposes because the notification did not expressly provide relief under customs law. On that basis, the exemption was denied and the appeal failed.

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Issues: Whether an exemption notification issued under Rule 8(1) of the Central Excise Rules could be extended to additional duty of customs on imported goods.

Analysis: The imported goods were claimed to be entitled to exemption from countervailing duty under Notification No. 55/75-CE. The Tribunal followed its earlier ruling, applying the principle that a notification issued under Rule 8(1) simpliciter grants exemption only in respect of duty of excise payable under the Central Excises and Salt Act, 1944, and cannot by itself be extended to additional duty of customs leviable under a different law. On that reasoning, the notification did not cover the imported goods for the purpose of countervailing duty.

Conclusion: The imported goods were not entitled to the benefit of the exemption notification under Rule 8(1) of the Central Excise Rules, and the appeal failed.

Ratio Decidendi: An exemption notification issued under Rule 8(1) of the Central Excise Rules, without more, applies only to excise duty and cannot be extended to additional duty of customs.

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