1988 (3) TMI 70

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.... aluminium circles (also convert such circles into utensils) which are excisable under Tariff Item 27, but exempt from excise duty. The petitioners sought the benefit of Notification No. 43/75, dated 1st March, 1975 which was issued by the Central Government under the Central Excises and Salt Act, 1944 granting total exemption to such manufacture of a particular gage as mentioned in the said notification. According to the petitioners they fall under the exempted category. The 3rd respondent vide his letter dated September 29, 1980 accepted that the petitioners are totally exempted from payment of any excise-duty. On May 21, 1981 certain aluminium sheets from the factory of the petitioners were seized and since that time the petitioners appe....

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....nium sheets : - Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on aluminium sheets falling under Item 27 of the First Schedule of the said Act, as it existed, prior to the 28th February, 1986, and arising at an intermediate stage in the factory of production in the manufacture of - (i) aluminium circles of thickness of and above 0.56 millimetres but not above 1.22 millimetres, during the period commencing on the 1st March, 1975 and ending with the 30th November, 1980, or (ii) aluminium circles of thickness of and above 0.56 millime....