1996 (8) TMI 328

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....for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Jyoti Electric Motors Ltd., the issue for our consideration is the applicability of exemption Notification No. 82/72-C.E., dated 17-3-1972 to the electric motors which are marked with voltage 380 and 385. In the applicable Notification the word are only electric motors designed for use in circuits a....

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....n into account for interpreting the exemption notification. 4. We have carefully considered the matter. Under exemption Notification No. 82/72-C.E., dated 17-3-1972, electric motors designed for use in circuits exceeding 400 volts were eligible for concessional rate of central excise duty. The appellants had declared that the electric motors manufactured by them were of 380 and 385 volts. ....

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....ceeding 10 horse power and falling under sub-item 2(ii) of Item No. 30 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 7.5 per cent ad valorem." Amendment in Notification No. 82/72 made by Notification No. 189/77-C.E., dated 18-6-1977 "In the said notification, for the words, figures and brack....

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....limit the motor designed for 380 and 385 voltage will be taken as to have been designed 8% less or 8% more voltage. 7. There is no dispute that the actual marking on the motors was 380 and 385 volts. No evidence was produced before the Asstt. Collector that such motors marked with 380 and 385 volts were designed for use in circuits at a pressure exceeding 400 volts. The Asstt. Collector ha....