2001 (5) TMI 372

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....ubmitted that Notification No. 7/92-C.E., dated 1-3-1992 exempts sulphur powder from the whole of the Central Excise duty leviable therein. He contended that sulphur in granular form is also a powder. Sufficient technical literature was placed before the authorities below to substantiate the claim of the assessee that crude sulphur in granular form is also a powder. This important piece of evidence has not been considered by the authorities below while arriving at the conclusion. Both the authorities below have taken the view that Notification No. 7/92 exempts only sulphur powder and not sulphur in granular form. He also submitted that subsequent Notification 94/93-C.E., dated 7-9-1993 had substituted the word 'sulphur' for the words 'sulph....

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.... Notification No. 122/86, dated 1-3-1986. In the facts and circumstances of the case and taking into consideration the nature of amending notification, we hold that Notification No. 455/86 is only clarificatory. Accordingly, the appellants are justified in claiming the exemption in respect of the product in question in terms of Notification No. 122/86 since its inception. In the view we have taken, we do not feel it necessary to go into other issues raised by both sides. Thus, the appeal is allowed." 4. He also referred to the decision of the Supreme Court in the case of Johnson & Johnson Ltd. v. Commissioner of Central Excise, Aurangabad reported in 1997 (92) E.L.T. 23 wherein it was observed that : "We are of the opinion that t....