Government hereby exempts the excisable goods specified in column (2) of the Table hereto annexed and falling under Item No. 15 AA of the First ... laid down in the corresponding entries in column (3) of the said Table.
TABLE
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SI. Description Conditions
No.
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(1) (2) (3)
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1. (a) Sulphonated castor
TELCO is that the disputed items such as steel cabinets, steel tables, steel benches and steel racks are meant for storing equipments, gauges, parts ... components, dies etc. or to be used as work tables e.g., welding tables, inspection tables. These items are not of aesthetic or decorative value
certain finished products as specified in Columns 4 and 5 of the Table below the Notification from so much of the Central Excise duty leviable ... certain inputs as specified in Columns (2) and (3) of the said Table subject to certain condition, the condition (iii) being as follows
Central Excise duty under Item No. 40-CET including wheel chair, medical table, operation table, plaster table, special hospital bed, maternity cot (with or without ... matter the High Court of Bombay had taken the view that operation tables, which were manufactured by Elpro International Ltd., did not come within
excisable goods of the description specified in column (3) of the Table hereto annexed (hereinafter referred to as the "specified goods"), and falling ... specified in the corresponding entry in column (2) of the said Table, in respect of the first clearances of such excisable goods for home consumption
appears to have proceeded on the basis that the cutting was of table tops. But a perusal of the entry shows that the 2632 pieces ... wrong impression that the pieces cut were large size office table tops. Shri Lakshmikumaran further points out that the Deptt. evidently fell into that error
rate of duty prescribed against Item No. 14 in the table annexed to the Notification No. 68/83-C.E., dated ... further claiming that their product fell under Sl. No. 16 of the table annexed to the notification. On examination of the classification list, the department
complied with the conditions specified under column No. 4 of the table against Serial No. 54. The electrical energy produced by the appellant ... that basis reliance was also placed on Serial No. 34 of the table annexed to the said notification as well as on Notification
cotton fabrics subject to any of the 12 processes specified in the Table annexed to the Notification. But the exemption was not available ... subjected to any process or processes other than those specified in the Table within the same factory. Since the Collector had recorded a finding that
laid down in Column No. 4 against Sl.No. 54 of the Table annexed to Notification No. 75/84-CE ibid was not fulfilled ... terms of both Sl.No. 34 and Sl.No. 54 in the Table annexed to the Notification. Learned Collector (Appeals) observed that
