1987 (8) TMI 343

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....fication No. 268/67-C.E., dated 1-12-1967 as amended. Their claim was that they had paid additional duty of customs under Section 3 of the Customs Tariff Act (CTA) with reference to imports of raw-materials used by them in the manufacture of parts of footwear (i.e.) Polyol and Isocyanate, under Item 15-A CET and they were therefore entitled to benefit under the above said notification. This claim was rejected by the Assistant Collector under his order dated 29-12-1983. On appeal the said order was set aside by the Collector of Central Excise (Appeals) under his order dated 12-3-1985. It is against the said order that the Collector of Central Excise, Pune has filed the present appeal. 2. We have heard Shri K.C. Sachar for the Appellant Co....

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.... that it was only on and after issue of Notification No. 70/85-C.E., dated 17-3-1985 that payment of addi­tional duty of customs also entitled benefit being claimed in respect of such payment for exemption. The said notification read as follows : "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts footwear and parts thereof, falling under Item No. 36 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of excise leviable thereon under Section 3 of the said Act, subject to the condition that the contents of artificial or synthetic resins or plastic materials or both falling under Item No. 15-A of the s....