1998 (1) TMI 270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....licensing control as required under Notification 111/78 under Rule 174A of Central Excise Rules. On introduction of the Central Excise Tariff Act, 1985 Air Guns, Air Rifles, fall under sub-heading 9304.00 and parts are covered under sub-heading 9305.00. There was an exemption Notification for Air Rifles under Notification 228/86 but parts were not exempted. The department found that on a scrutiny of the declaration for exemption from licensing control filed by the appellants on 30-5-1988 claiming exemption under Notification 228/86 that the appellants had shown besides sales of Air Rifles other sales and on a visit to their factory it was found that these other sales related to sales of spare parts and accessories which are classifiable und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eved that the exemption for Rifles would also cover the parts thereof. The ld. Counsel further pointed out that significantly the Commissioner has given up the proposed penalty in the show cause notice for deliberate suppression. Reliance was placed on the Tribunal decision in the case of Nestler Boiler Pvt. Ltd. v. Collector - 1990 (50) E.L.T. 613 and on the decision of the Tribunal in the case of Indian Explosives Ltd. v. Collector - 1986 (24) E.L.T. 345 to say that where the declaration has been filed by the assessee giving the details of the manufacture the department cannot allege suppression of facts. 3. Shri V.K. Puri, the ld. SDR referred to the declarations relied upon by the Appellant and pointed out that the declarations ....