1990 (5) TMI 106

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....Shri S. Chakraborty, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the eligibility of the appellants for the benefit of exemption under Notification 103/61-C.E., dated 20-4-1961. 2. The appellants are manufacturers of Synthetic Organic Dyes falling under Tariff Item 14-D of the First Schedule to the Central Excises ....

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....ad, learned Consultant for the appellants and Shri S. Chakraborty, learned DR for the respondents. 4. For the purpose of resolving the dispute involved herein, it would be relevant to set out Notifications 103/61 and 104/79. Notification 103/61 "In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts synthetic ....

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.... the Central Excise Rules, 1944, in sub-rule (2) :- (a) for the words, figures, letter and brackets, "Section 2-A of the Indian Tariff Act, 1934 (32 of 1934)" the words, figures and brackets "Section 3 of the Customs Tariff Act, 1975 (5 of 1975)" shall be substituted :- (b) after the first proviso, the following proviso shall be inserted, namely :- "Provided further that no credit of coun....