1984 (9) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri K.V. Kunhikrishnan, JDR, for the Respondent. [Order per : M. Santhanam, Member (J)]. - These are six revision applications filed before the Government of India which on transfer are being treated as appeals. 2. Aggrieved by the order of the Appellate Collector of Customs, Bombay, dismissing the application for refund of C.V. duty, appellants have filed these revisions. Thei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s if produced or manufactured in India meant the highest duty where the duty is leviable at different rates. 3. Shri Kohli, the learned Consultant appearing for the appellants, submitted that all the ingots were imported in 1976 and that the aluminum was not 'levy' aluminum. They were not subject to the provision of 'Aluminum (Control) Order, 1970'. He further argued that being non-levy-al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tions of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) Nos. 41/75-Central Excise and 42/75-Central Excise, dated the 1st March 1975, the Central Government hereby exempts aluminum, falling under Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon as is in excess of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntrol) Order, 1970. The exemption will also not apply to the manufacture out of levy aluminum supplied in pursuance of the order. The admitted facts of the present appeals indicate that in the very nature of things the conditions could not be applicable to the subject goods which are imported. They were manufactured out of the aluminum imported from abroad. The Appellate Collector has proceeded on....