1987 (10) TMI 305

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.... 5% BED of 74/78 & 86/83 read with 219/77 2. Stiff paints 14I(3)(i) 13% -do- -do- 3. R.M. Paints 14I(3)(iii) 13% -do- -do- 4. Varnishes, French Polishes etcetera 14II(i) 13% -do- -do- 5. Botuminous/colatar blacks 14II(ii) 3% -do- -do- 6. Aluminium paste 141(1) (i) 8% -do- 74/78 & 86/83 7. Primers 14I(3)(iii) 8% -do- 74/78 & 86/83 read with 219/77,220/77 The Assistant Collector after following usual procedure by order dated 7-4-83 denied benefit of notification No. 219/77 in respect of Serial No. 1 to 5, Notification No. 74/78 dated 1-3-78 and Notification No. 219/77 dated 15-7-77 in respect of primers - Serial No. 7 of the cla....

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....ntitle a manufacturer from benefit of exemption under the other notification, the appellants could simultaneously avail of benefit of more than one notification. Sh. Sastry in support of his arguments besides referring to definition of effective rate of duty in Finance Act 1983 to mean "duty specified in the first schedule read with any exemption notification for the time being in force" also relied on a decision of the Tribunal in Collector of Customs, Madras v. Bharat Heavy Electricals Ltd., Madras -1987 (31) E.L.T. 534 (Tri.) - 1983 ECR 1021-D(CEGAT). He also drew attention, besides other notifications, to 3rd proviso to the Notification No. 74/78 which provides that nothing contained in the notification shall apply to a manufacturer who....

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....inancial year by or on behalf of a manufacturer from one or more factories, from so much of duty of excise leviable thereon as is equivalent to 2% ad-valorem." 7. Notification No. 219/77 dated 15-7-77 is an exemption relatable to mode and manner of packing of goods as specified therein as would be seen from the Notification reproduced below - "In exercise of the powers conferred by sub-rule(l) of rule B of the Central Excise Rules, 1944 the Central Government hereby exempts oil bound distemper, plastic emulsion paints, stiff paints, ready-mixed paints and enamels, varnishes, bituminous and coal-tar blocks and cellulose lacquers falling under Item No. 14 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and cl....

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....ble in respect of goods specified in the notification. The material portion of the notification reads as under - "In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-clause (4) of clause 55 of the Finance Bill, 1983, which clause has, by virtue of the declaration made in the said Bill under the provisional Collection of Taxes Act, 1981 (16 of 1981) the force of law, the Central Govt. hereby exempts goods, falling under Item Nos. 1, IA.....of the First Schedule to the Central Excises & Salt Act, 1944 (1 of 1944) hereinafter referred to as the Central Excises Act, from so much of the special duty of excise leviable thereon under sub-clause (1) of the said clause as is in excess of ....