1986 (3) TMI 186

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to 1-6-1979, the appellants were entitled to supply the wheels manufactured by them to manufacturers of motor vehicles free of duty for fitment as original equipment of those vehicles. A chronological listing of the statutory changes during the relevant period will facilitate understanding of the issues involved. Pre-1-3-1979  Item 34A of the Central Excise Tariff covered "Parts and accessories, not elsewhere specified, of motor vehicles and tractors including trailers" and carried the tariff rate of 20% ad valorem. However, by exemption notification No. 99/71-CE, dated 29-5-1971, all parts and accessories of motor vehicles and tractors were made free of duty barring 12 items listed in the notification. Wheels, the subject goods,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 19-4-1979 was issued to fully exempt parts and accessories, falling under item No. 34A, barring the 15 specified items, intended for use in further manufacture of excisable goods either in the same factory or in any other factory. 10-5-1979  (1) Finance Bill, 1979 became an Act. (2) Notification No 187/79-CE, dated 10-5-1979 amended notification No. 167/79-CE, dated 19-4-1979 to - (i) substitute item No. 68 in place of item No. 34A; and (ii) delete the list of 15 items earlier excluded from exemption. 3. The appellants' claim was for full exemption under notification No. 75/79-CE, dated 1-3-1979. They made this claim in the classification list filed by them on 9-3-1979 soon after the Budget. On 22-5-1979, they file....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iod from 1-3-1979 to 9-5-1979, the old item 34A remained on the statute book and was in force. Consequently, during this intervening period, when notification No. 75/79-CE, dated 1-3-1979 and later notification No. 167/79-CE, dated 19-4-1979 referred to parts and accessories "falling under item No. 34A", it meant falling under the old item 34A and not under the revised item 34A. This was made clear also by the second paragraph (which stated the Government's intention) of notification No. 76/79-CE, dated 1-3-1979 which referred to such parts and accessories "as have not been specified in the said item No. 34A but classifiable under the said item". Had the Budget change made in item 34A been effective immediately, notification No. 76/79-CE wo....