TaxTMI 
TaxTMI 
1996 (9) TMI 212
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....p;Aprons and cots are manufactured by the appellants. They are components of textile machinery. Synthetic rubber is the raw material for their manufacture and it is subjected to a series of processes, including extrusion and vulcanization. At one stage of the manufacturing process unhardened tubes emerge. These are cut to the small lengths ordered by the appellants' customers, and are aprons and cots. 3. The appellants paid excise duty on aprons and cots under Tariff Item 16A. On 29th August, 1967, an exemption notification was issued, whose benefit the appellants claimed. Consequently, the appellant's paid no excise duty on aprons and cots until the year 1980. On 24th September, 1980, a notice was issued to the appellant's which re....
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.... (3) Piping and tubing of unhardened vulcanised rubber. Twenty-five per cent ad valorem (4) Transmission, conveyor or elevator belts or belting of vulcanised rubber." Item 68, so far as it is relevant, reads thus :    Item No. Description of goods Rate of duty 68 All other goods, not elsewhere specified, manufactured in a factory but excluding - One per cent. The relevant portion of the said exemption Notification reads thus :- "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts piping and tubing of unhardened vu....
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.... them into pipe fittings by heating in a furnace, hammering and pressing. They claimed that these pipe fittings fell within Item 26AA(iv) of the Tariff, which read as follows : "Pipes and tubes (including blanks therefor) all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded". This Court held that unless the excise authorities could establish that the pipe fittings could by no conceivable process of reasoning be brought under any of the tariff items, resort could not be had to the residuary item. Item 26AA(iv) encompassed all sorts of pipes and tubes, and it was of no consequence how they were manufactured. In order to achieve fully the purpose for which the pipes and tubes were manufactured, it was necess....
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.... was a case relating to rod bushes and camshaft bushes and the question was whether the appellants, who made them, were entitled to the benefit of an exemption notification. The notification provided that articles specified in column (2) of the Table thereof and falling under Heading 84.06 were exempt from payment of a certain portion of customs duty. Column (2) of the Table not only mentioned internal combustion piston engines, undoubtedly forming the only subject matter of Heading 84.06, but it also mentioned other parts thereof. Heading 84.06 did not refer to the parts of such engines. The non-mention had given rise to the controversy. This Court said that it was clear that the exemption notification not only intended to grant exemption ....
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....ion into component parts of machinery. The intention, in his submission, was to levy excise duty on the machinery and exempt from excise duty the piping and tubing made into component parts of the machinery. Aprons and cots did not fall under Item 16A. They were also not eligible to the exemption given by the said exemption notification. 9. In our view, aprons and cots being cut pieces of long lengths of tubes or pipes are outside the scope of Item 16A; "piping and tubing", as used therein, refers to lengths of pipes or tubes. 10. The judgment in the case of Bharat Forge & Press Industries (P) Ltd., dealt with an entry which in terms referred to "all sorts" of pipes and tubes, by whatever means manufactured. It was, therefor....