2002 (12) TMI 474

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....ant. Dr. Hiten Shah, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants manufacture Emulsifiers from captively produced exempted Organic Surface Active Agents. The issue that arises for consideration in this appeal is whether the emulsifiers so produced were entitled to exemption under Notification No. 101/66-C.E., dated 17-6-1966. The Commissioner held....

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....ners and others like preparation, the appropriate amount of duty of Excise or the additional duty under Section 3 of the Customs Act has already been paid. In the Appellant's case they have paid NIL rate of duty vide Notification No. 175/86-C.E., dated 1-3-86 as amended. In other words, the basic material used for manufacture of so-called Emulsifier has not suffered duty as required under Notifica....

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....tion. In this connection, the ld. Counsel referred to Circular No.  125/36/95-CX, dated 15-5-95. 3.  It is well settled that the departmental authorities are bound by the circular issued by the Central Board of Excise & Customs [2002 (139) E.L.T. 3 (S.C.)]. It is clear from the Circular dated 15-5-95 and the earlier circular that even if inputs are exempted from excise duty, the exemp....

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....ication No. 35/95-C.E., dated 16-3-1995 exempts specified yarn, if made from yarn on which appropriate excise duty has been paid. Similarly, Notification No. 28/95-C.E., dated 16-3-1995 exempts twine, cardage, rope etc. made from duty paid yarn, monofilament yarn. The above illustrations are not exhaustive, and there are similar other notifications as well. 3. Board has issued instructions....