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Documents citing Indian Organic Chemicals Ltd. vs Collector Of Central Excise on 7 March, 1986

Kalaria Chemical Industries vs Collector Of Central Excise on 13 October, 1989

In the circumstances, the appellants have satisfied the condition prescribed in paragraph-4(i) of the Notification No. 80/80-C.E., dated 19-6-1980. In the result, the benefit of exemption under the said Notification No. 80/80-C.E. cannot be denied in respect of the synthetic resins during the year 1982-83. The orders of the lower authorities are erroneous. The learned DR has cited this Tribunal's decision reported in 1989 (24) ECR 79 (Cegat) in the case of Chemicals of India v. Collector of Central Excise, New Delhi. In the said case the question of inclusion of the value of clearances of Thinner falling under Tariff Item 68 for the purpose of computation of aggregate value of all excisable goods for the purpose of Notification No. 80/80-C.E. was in dispute. The Tribunal held that the value of Thinners should be included in the aggregate value of clearances of all excisable goods for the purpose of that notification. In the present case, the point of dispute is different. Since Solubilised Vat Dyes falling under Tariff Item 14-D were fully exempted from Central Excise duty under Notification No. 180/61-C.E. and those dyes were specified goods under Notification No. 80/80-C.E. during the financial year 1981-82, the value of clearances of those dyes has to be excluded in the computation of the aggregate value of clearances as required under Explanation IV below the Notification No. 80/80-C.E. The decision relied on by the learned DR is not applicable to the present case. We also observe that the synthetic dyes falling under Item No. 14-D was deleted from the Notification No. 80/80-C.E. w.e.f. 28-2-1982 vide Notification No. 106/82-C.E. This notification does not have any retrospective effect. In the circumstances, it cannot be said that these dyes were not specified goods during the preceding year 1981-82.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 5 - Full Document

Wallace Flour Mills Co. Ltd. vs Collector Of C. Ex. on 9 May, 1989

7. Besides, this Tribunal in a number of recent judgments, to quote a few, Techno Chemical Industries v. Collector of Central Excise, 1987 (31) E.L.T. 541; Chemicals of India, Faridabad v. Collector of Central Excise, 1989 (13) ETR 692 has also taken the same view after considering the entire case law on the point which includes the various conflicting decisions of the different High Courts in the country and concluded that the excisable goods do not become non-excisable even though fully exempted.
Customs, Excise and Gold Tribunal - Delhi Cites 14 - Cited by 9 - Full Document

Eagle Flask (P) Ltd. vs Collector Of Central Excise on 25 March, 1994

5. It is seen that in the case of Indian Organic Chemicals v. Collector of Central Excise, Madras, reported in 1988 (35) E.L.T. 535 the Tribunal relying upon the various pronouncements of the Supreme Court and High Courts had held that unless any notification exempting any product specifically provides that exemption would be available only when the product is made 'entirely', 'exclusively', or 'only' from the specified material the benefit of the exemption would not be deniable to a manufacturer who uses along with the specified material certain other materials as well. Paras 5 to 9 of the said decision being relevant are reproduced below :-
Customs, Excise and Gold Tribunal - Delhi Cites 7 - Cited by 9 - Full Document

Metal Industries vs Collector Of Central Excise on 8 February, 1988

2. Shri Rangwani has argued that the goods fell under Item 15A(2) of the Central Excise Tariff prior to 1.3.1982. By the Finance Bill 1982, which became an Act on 11.5.1982, Tariff Item 15A(2) was amended and as a result of that amendment plastic torches became classifiable under Item 68 of the Central Excise Tariff. According to Shri Rangwani, prior to 1.3.1982, plastic torches were fully exempted from Central Excise duty by exemption Notification No. 68/71-C.E., dated 29.5.1971. His contention is that the plastic torches on which duty has been demanded by the Department, were manufactured prior to 1.3.1982 when these goods, falling under Tariff Item 15A(2), were fully exempted from duty under the said Notification. Therefore, in terms of the Tribunal's decision reported in 1988 (33) E.L.T. 108 (Tribunal) in the case of Indian Organic Chemicals Ltd. v. Collector of Central Excise, Madras, no duty was payable on the goods at the time of clearance during the period from 1.4.1982 to 24.4.1982.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 0 - Full Document
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