1991 (7) TMI 79

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....for determination in this petition filed under Article 226 of the Constitution of India is whether the petitioners are entitled to claim exemption from payment of excise duty in respect of manufacture of copper cylinders liable to duty under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944. The facts are not in dispute and are required to be briefly stated to appreciate the ....

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....e in textile industry." The petitioners claim that the exemption notification enables the petitioners to clear the goods without payment of excise duty. The contention was not accepted by the Superintendent of Central Excise, in appeal by the Collector of Central Excise and finally by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The CEGAT recorded order dated April 29, 1983....

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....e use of the word 'or' between 'rollers' and 'cylinders' cannot be read as to lead to the conclusion that cylinders of all types are exempted from payment of excise duty. Construction suggested by Shri Ganguli would do violence to the plain understanding of the entry as it would lead to the conclusion that engraved copper rollers, even if not used in the textile industry, are entitled to exemption....