1987 (2) TMI 214

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....riety of Sodium Silicate had to pay duty at the appropriate rate at the time of clearance, there being no distinction between any variety of Sodium Silicate, and he confirmed the demand for duty for the periods 1-2-1977 to 31-8-1981 and 1-9-1982 to 28-2-1982, raised on 22-2-1982. 2.  By the impugned order, the Collector of Central Excise (Appeals) had set aside the order of the Assistant Collector observing, inter alia, as follows : "It has been clarified under Trade Notice No. 200/75 that conversion of one form of Sodium Silicate into another of Sodium Silicate by chemical or physical process would not amount to manufacture. Further, Sodium Silicate and Sodium Meta Silicate are both classifiable under Tariff Item No. 14BB. In th....

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.... law that a Trade Notice does not have any statutory force and it cannot over-rule a statutory provision. Rule 9(1) of the Central Excise Rules, 1944 provides that "No excisable goods shall be removed from any place where they are produced, cured or manufactured or any premises appurtenant thereto, which may be specified by the Collector in this behalf, whether for consumption, export or manufacture of any other commodity in or outside such place, until the excise duty leviable thereon has been paid at such place and in such manner as is prescribed in these rules or as the Collector may require, and except on presentation of an application in the proper form and on obtaining the permission of the proper officer." Rule 49(1) of these Rules a....