TaxTMI 
TaxTMI 
2003 (4) TMI 447
X X X X Extracts X X X X
X X X X Extracts X X X X
....filed by the assessee with consequential relief. The original authority had held that duty is demandable on the belts drawn as samples in excess of three metres in length for technical test. The issue involved in all these appeals are same and hence all these appeals and the cross-objections were taken up together for disposal according to law. 2. The brief facts of the case are that the respondents - assessees are manufacturers of V & Fan belts falling under Chapter heading 40 of the Schedule to the Central Excise Tariff Act, 1985. At the relevant time viz. 1/92 to 12/92, they were eligible to draw samples of the said goods not exceeding 3 metres in length free of duty for technical test purposes in terms of Sl. No. 2 of the Table ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wn as samples are known only as 'belts' and not otherwise. Further the process of coding, dyeing, trimming etc., does not in any way bring about any change in the transformation and identity of the said belts. The mere fact that the belts are made available to market after the said further operations does not render the belts as semi-finished and non-marketable goods. (4) The plea taken by the assessee that the belts drawn for tests are defective is devoid of merits since the test of bonding evenness of various elements in the belts said to be undertaken may not prove worthy of defective belts. 3. Shri C. Mani, learned JDR appearing for the Revenue reiterated the grounds taken by the Revenue and prayed for....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s relied upon the decision of the Tribunal in the case of DS Screen Pvt. Ltd. v. CCE, reported in 1990 (50) E.L.T. 475, wherein it was held that the goods were completely manufactured as soon as the manufacturing process was over, irrespective of examination/testing etc. by the purchaser. Further we note that the Hon'ble Supreme Court in the case of ITC Ltd. v. CCE, Patna reported in 2003 (151) E.L.T. 246 (S.C.) has clearly held that manufacture of cigarette is completed when the same emerges in the form of sticks of cigarettes which are sent to the laboratory for quality control test. It was further held that manufacture of cigarette which is commercially known in the market as such, is completed before its removal for test and after testi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sue of a Notification, the Tribunal cannot go beyond the scope of the Notification. There has to be some yardstick as to how much length can be given duty exemption for the purpose of technical testing and that is what the Notification has stipulated and when the fixed length drawn for testing purposes exceeded the limit laid down, the assessee cannot be held to be eligible for exemption. It is well settled that a Notification has to be interpreted strictly according to the words employed therein. Therefore, so far as demand of duty on the belts which is drawn as sample in excess of 3 meters is concerned, we are of the considered view that the Assistant Commissioner was right in demanding duty and his order cannot be found fault with in reg....