1999 (10) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enue against an order of the Customs, Excise and Gold (Control) Appellate Tribunal. The goods in question are articles of plastic. They were at all relevant times excisable goods, but when they were manufactured, they were wholly exempt from excise duty by virtue of a Notification (68/71). When cleared, however, that notification had been amended by another Notification (52/82) which provided for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... manufacture or the production of an excisable article, the duty can be levied and collected at the later date for administrative convenience." The judgment in Wallace Flour Mills was referred to with approval, by a Bench of three learned Judges in Collector of Central Excise, Hyderabad v. Vazir Sultan Tobacco Co. Ltd., Hyderabad. [ 1996 (83) E.L.T. 3 (S.C.) = 1996 (3) SCC 434]. It was said : "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....revailed. When manufactured, an exemption notification wholly exempted the said goods from the payment of excise duty. When they were cleared from the respondents' factory, the exemption notification had been modified so that they were liable to duty at the rate of eight per cent. For the purpose of determining whether the said goods were excisable, what is relevant is the date of their manufactur....