TaxTMI 
TaxTMI 
2017 (8) TMI 210
X X X X Extracts X X X X
X X X X Extracts X X X X
....xcise Tariff Act, 1985 (5 of 1986), subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table, from the whole of - (i) the duty of excise leviable thereon which is specified in the said Schedule; and (ii) the additional duty of excise leviable under the second mentioned Act on goods specified against S. No. 1,2,3 and 4 of the said Table: Provided that in respect of S. No. 16 of the said Table, nothing contained in this notification shall apply on or after the 1st day of December, 1999. Provided further that in respect of S. No. 17 of the said Table, nothing contained in this notification shall apply on or after the 1st day of July, 2002. Table S. No. Description of goods Conditions (1) (2) (3) 1. All goods If,- (i) donated for the welfare of the defence personnel; (ii) it is certified on the relevant clearance documents, by the producer or manufacturer, or the owner or keeper of the warehouse in which such goods are deposited, that the goods are intended to be donated for the above purpose without discrimination on the grounds of religion, race or caste or any of them and distributed among or utilised for the welfa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issues to the officer-in-charge of the bonded warehouse from where the supply of cigarettes has been made, a certificate, within a period of six months from the date of supply of cigarettes onboard the said ship, to the effect that the cigarettes supplied as stores on board the Indian Navy or Coast Guard Ship have been consumed on board the said ship. 5 All goods If,- (i) supplied to the Project SKYLARK under the Ministry of Defence; and (ii) before clearance of the goods, a certificate from the Project Director, Project SKYLARK to the effect that such goods are intended for assembly, erection and installation of Naval V.L.F. Transmitting Station (Tamil Nadu) under the said Project SKYLARK, is produced to the proper officer. 6 Parts of motor vehicles falling under chapter 45,48/68,73, 85,87 or motor vehicles in completely knocked down or semi knocked down form If,- (i) used in a Central Government Ordnance Factory for the manufacture of vehicles falling under Chapter 87 of the said Schedule; and (ii) such use is elsewhere than in the factory of the production of such parts, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed as original equipment parts in the manufacture of vehicles falling within Chapter 87 of the said Schedule, manufactured in a Central Government Ordnance Factory; and (iii) such use is elsewhere than in the factory of their production, the procedure set out in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, is followed. 11 [Omitted] [Omitted] 12 Underwater batteries including cells of such batteries falling under heading No. 85.07 If,- (i) manufactured for use by the Indian Navy; and (ii) the concerned officer of the Indian Navy or the Directorate of Production and Inspection (Naval), not below the rank of Commander, furnishes a certificate, before removal, that the said goods are required for fitment to a submarine vessel including a Torpedo and Chariot of the Indian Navy and shall be so used. 13 [Omitted] [Omitted] 14 Bullet-proof jackets If,- (i) supplied to the Armed Forces of the Union or to the Police Forces of the States or the Union Territories; and (ii) before the clearance of the said goods, in each case, an officer not below the rank of a Joint Secretary in the Ministry of Defence or i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es of the States or the Union territories; and 2. (ii) before the clearance of the said goods, an officer not below the rank of a Joint Secretary in the Ministry of Home Affairs, Government of India recommends grant of this exemption indicating the full description and quantity of the said goods to be supplied to the said force. 21 All goods. If (a) The said goods are supplied for use in construction of warships of the Indian Navy or Coast Guard; and (b) Before clearance of the said goods, a certificate from an officer not below the rank of a Rear Admiral of the Indian Navy or Coast Guard or Director General of Coast Guard or any other officer of the Indian Navy or Coast Guard equivalent to the Joint Secretary to the Government of India, to the effect that the said goods are intended for the said use, is produced to the proper officer. 22 All goods If, - (i) supplied to the Programme DIVYA DRISHTI under the Ministry of Defence; and (ii) before clearances of the goods, a certificate from the Director, Defence Electronic Research Laboratory or Chief Managing Director, Electronics Corporation of India Limited, to the effect that such goods are intended for the said Programm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er: - "15. In view of the above discussions and findings appeal is disposed of by way of remand to the lower authority in terms of following orders: - (i) The appellants are not entitled to the benefit of Notification No. 64/95-CE dated 1.3.1995 (ii) Extended time period will apply for recovery of the duty. (iii) The lower authority will decide the issue of adjustment of cenvat credit reversed against the duty liability. (iv) After such adjustment, if any permissible the lower authority will decide the issue of interest under Section 11AB and penalty under Section 11AC." 5. When the order of the Commissioner (Appeals) is perused, it is very clear that he has understood what were the goods cleared by the appellant while recording the categorical facts in para 6 of his order. He has understood the object of Sr. No. 7 in the Table appended to the Notification No. 64/05-CE dated 16.3.1995. He has further understood that the bars and rods cleared by the appellant does not subscribe to the Entry No. 7 of the Notification. He therefore opined that mere reliance of the appellant on the certificate of VSSC, shall not grant exemption from duty to the appellant. He examined the issue i....