1970 (1) TMI 27

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hort question in this petition is whether `rubber component' the expression used in Ext. P1 notification of exemption issued under Rule 8(1) of the Central Excise Rules, 1944, meant the same thing as 'rubber compound' used in Ext. P2 notification also issued under the same rule in supersession of the earlier notification. 2. The article with which I am concerned admittedly falls under sub-item ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich reads thus :- "The term 'rubber content' used in Notification No. 80/67 dated 26-5-1967 is intended to mean 'rubber compound content' and hence the demand is in order and the same is confirmed." 3. There was a further appeal Ext. P6 to the Collector of Customs (respondent 2) and the 2nd respondent's order is Ext. P7. Paragraph 4 of that order which is relevant is in these terms. "I h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orities determined the 'rubber component' in these articles and found that it was less than 40 per cent and granted exemption. Perhaps a mistake was committed in the notification in mentioning `rubber component' for `rubber.compound'. That is no reason for holding the petitioner liable. The removal from the factory by the petitioner was admittedly at a time when the notification Ext. P1 was applic....