{"id":257233,"date":"2003-03-11T00:00:00","date_gmt":"2003-03-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-new-vs-universal-electrical-industries-on-11-march-2003"},"modified":"2016-07-27T05:46:37","modified_gmt":"2016-07-27T00:16:37","slug":"collector-of-central-excise-new-vs-universal-electrical-industries-on-11-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-new-vs-universal-electrical-industries-on-11-march-2003","title":{"rendered":"Collector Of Central Excise New &#8230; vs Universal Electrical Industries &#8230; on 11 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise New &#8230; vs Universal Electrical Industries &#8230; on 11 March, 2003<\/div>\n<div class=\"doc_bench\">Bench: Syed Shah Quadri, Ashok Bhan<\/div>\n<pre id=\"pre_1\">           CASE NO.:\nAppeal (civil)  11441-11442 of 1995\n\nPETITIONER:\nCOLLECTOR OF CENTRAL EXCISE NEW DELHI\n\nRESPONDENT:\nUNIVERSAL ELECTRICAL INDUSTRIES AND ANR.\n\nDATE OF JUDGMENT: 11\/03\/2003\n\nBENCH:\nSYED SHAH MOHAMMED QUADRI &amp; ASHOK BHAN\n\nJUDGMENT:\n<\/pre>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>2003 (2) SCR 920<\/p>\n<p>The following Order of the Court was delivered :\n<\/p>\n<p id=\"p_1\">SYED SHAH MOHAMMED QUADRI, J. The Revenue is in appeal, against the common<br \/>\norder of the Customs, Excise and Gold (Control) Appellate Tribunal, New<br \/>\nDelhi [for short, &#8216;the Tribunal&#8217;] in Appeal Nos. E\/2114\/91-B and E\/3349\/91-<br \/>\nB, filed by the assessees, dated 6th December, 1993.\n<\/p>\n<p id=\"p_2\">For appreciating the question raised in these appeals, it will suffice to<br \/>\nrefer to the facts in the case of M\/s. Universal Electrical Industries, the<br \/>\nassessee. The assessee manufactures electric toasters, room heaters,<br \/>\nelectric fans etc. It is a small scale industry claiming benefit of<br \/>\nNotification No. 175\/ 1986-C.E. dated 1st March 1986 [for short, &#8216;the<br \/>\nnotification&#8217;]. The assessee has been clearing the goods under the<br \/>\nnotification, both the inputs as well as the finished goods. On August 6,<br \/>\n1990, a show-cause notice was issued to the assessee calling upon it to<br \/>\nexplain as to why the benefit of the said notification should not be denied<br \/>\nto it. After considering the reply filed by the assessee, the<br \/>\njurisdictional Collector took the view that Explanation III to the<br \/>\nnotification would be attracted only when the inputs as well as the<br \/>\nfinished goods are cleared under the notification and as the finished goods<br \/>\nwere granted exemption under other notifications, he confirmed the demand<br \/>\nof duty of Rs. 1.88, lakhs. On appeal by the assessee, the Tribunal allowed<br \/>\nthe appeal, by majority, by the order impugned in these appeals.\n<\/p>\n<p id=\"p_3\">Mr. Anoop G. Chaudhary, learned senior counsel appearing for the Revenue,<br \/>\nvehemently contends that Explanation III can be invoked only if the<br \/>\nfinished goods are cleared under the notification and inasmuch as the<br \/>\nfinished goods are exempted under a different notification and would be<br \/>\ndeemed to be cleared under that notification, the assessee cannot get the<br \/>\nbenefit of Explanation III to the notification,<\/p>\n<p>Mr. V. Lakshmikumaran, learned counsel appearing for the assessee, on the<br \/>\nother hand, with equal vehemence, submits that when there is a general<br \/>\nexemption for clearance of the finished goods, that factor cannot be taken<br \/>\nagainst the small scale industry, like the respondent; in computing the<br \/>\naggregate value for availing the benefit of the notification, submits the<br \/>\nlearned counsel. Explanation [I and Explanation III have to be read<br \/>\ntogether to ascertain the true intention. It would be clear from<br \/>\nExplanation II that the clearance under different notifications granting<br \/>\nexemption has to be excluded; so also from Explanation III, it is evident<br \/>\nthat clearance under the notifications in regard to the inputs has also to<br \/>\nbe excluded. To appreciate the contention of the learned counsel, it will<br \/>\nbe apt to refer to the relevant part of Notification no. 175\/1986-C.E.<br \/>\ndated 1st March, 1986:\n<\/p>\n<p id=\"p_4\">&#8220;Exemption to first clearances of specified goods upto the value of rupees<br \/>\nfifteen lakhs and concessional duty on subsequent clearances in the case of<br \/>\nmanufacturer having clearances not exceeding rupees one and a half crores<br \/>\nin the preceding year.-In exercise of the powers conferred by sub-rule (1)<br \/>\nof Rule 8 of the Central Excise Rules, 1944, and in supersession of the<br \/>\nnotification of the Government of India in the Ministry of Finance<br \/>\n(Department of Revenue) No. 85\/85- Central Excises, dated the 17th March,<br \/>\n1985, the Central Government hereby exempts the excisable goods of the<br \/>\ndescription specified in the Annexure below and falling under the Schedule<br \/>\nto the <a href=\"\/doc\/1469183\/\" id=\"a_1\">Central Excise Tariff Act<\/a>, 1985 (5 of 1986), (hereinafter referred<br \/>\nto as the &#8216;specified goods, and cleared for home consumption on or after<br \/>\nthe 1st day of April in any financial year, by a manufacturer from one or<br \/>\nmore factories,- Explanation II. &#8211; For the purposes of computing the<br \/>\naggregate value of clearances under this notification, the clearances of<br \/>\nany excisable goods which are chargeable to nil rate of duty or, which are<br \/>\nexempted from the whole of the duty of excise leviable thereon by any other<br \/>\nnotification (not being a notification where exemption from the whole of<br \/>\nthe duty of excise leviable thereon is granted based upon the value or<br \/>\nquantity of clearances made in a financial year) issued under sub-rule (1)<br \/>\nof Rule 8 of the said Rues, 1944, or sub-section (1) of <a href=\"\/doc\/26807273\/\" id=\"a_1\">section 5A<\/a> of the<br \/>\nCentral Excise and <a href=\"\/doc\/53524\/\" id=\"a_2\">Salt Act<\/a>, 1944 (1 of 1944) shall not be taken into<br \/>\naccount.\n<\/p>\n<p id=\"p_5\">Explanation III.- Where any specified goods (hereinafter referred to as<br \/>\ninputs) are used for further manufacture of specified goods within the<br \/>\nfactory of production of inputs, the clearances of such inputs for such use<br \/>\nshall not be taken into account for the purposes of calculating the<br \/>\naggregate value of clearances under this notification.&#8221;\n<\/p>\n<p id=\"p_6\">A plain reading of the notification shows that the Government of India, in<br \/>\nexercise of the powers conferred under sub-rule (1) of Rule 8 of the<br \/>\nCentral Excise Rules, 1944 (for short, &#8216;the Rules&#8217;), has exempted excisable<br \/>\ngoods of the description specified in the annexure thereto and falling<br \/>\nunder the Schedule to the <a href=\"\/doc\/1469183\/\" id=\"a_3\">Central Excise Tariff Act<\/a>, 1985 [hereinafter<br \/>\nreferred to as &#8216;the specified goods&#8217;].\n<\/p>\n<p id=\"p_7\">It is not in dispute that the inputs as well as the finished goods<br \/>\nmanufactured by the assessee answer the description of the &#8216;specified<br \/>\ngoods&#8217;. The short question that remains to be resolved is, for the purposes<br \/>\nof claiming exemption under the notification, how should the aggregate<br \/>\nvalue be arrived at? It is in that context that a reference to Explanation<br \/>\nII would be relevant. It says that for the purposes of computing the<br \/>\naggregate value of clearances under the notification, the clearances of<br \/>\nexcisable goods which are chargeable to &#8216;nil&#8217; rate of duty or which are<br \/>\nexempted from the whole of duty of excise leviable thereon by any<br \/>\nnotification issued under sub-rule (1) of Rule 8 of the Rules shall not be<br \/>\ntaken into consideration. In this case, as the finished goods are,<br \/>\nadmittedly, exempted under Notification Nos.155\/1986, 160\/1986 and<br \/>\n124\/1988, the value of the exempted finished goods will have to be excluded<br \/>\nin arriving at the aggregate value for the purposes of the notification.\n<\/p>\n<p id=\"p_8\">Now, coming to Explanation III, it provides that where inputs which are<br \/>\nspecified goods, are used within the factory of production for further<br \/>\nmanufacture of finished goods which are also specified goods, the clearance<br \/>\nof such inputs for such use shall not be taken into account for the<br \/>\npurposes of calculating the aggregate value of clearances under this<br \/>\nnotification. There appears to be a rationale behind this Explanation;<br \/>\nfirstly, when the value of the finished goods, which are exempted under<br \/>\ndifferent notifications, is to be excluded, having regard to the wording of<br \/>\nExplanation II, on the same analogy, the value of inputs which are being<br \/>\nused for manufacture of finished goods are also excluded as both are<br \/>\nspecified goods, subject, of course, to the limit of the notification.<br \/>\nSecondly, the notification provides relief to small scale industries; when<br \/>\nthe inputs which enjoys the exemption under the notification have already<br \/>\nbeen dealt with, there is no reason why the value of the same inputs again<br \/>\nbe added for the purposes of aggregate value. It follows that the assessee<br \/>\nwould be entitled to the benefit of Explanation III while computing the<br \/>\naggregate value for the purposes of availing exemption under the<br \/>\nnotification.\n<\/p>\n<p id=\"p_9\">In this view of the matter, we find no illegality in the order of the<br \/>\nTribunal. The appeals are, therefore, dismissed with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise New &#8230; vs Universal Electrical Industries &#8230; on 11 March, 2003 Bench: Syed Shah Quadri, Ashok Bhan CASE NO.: Appeal (civil) 11441-11442 of 1995 PETITIONER: COLLECTOR OF CENTRAL EXCISE NEW DELHI RESPONDENT: UNIVERSAL ELECTRICAL INDUSTRIES AND ANR. DATE OF JUDGMENT: 11\/03\/2003 BENCH: SYED SHAH MOHAMMED QUADRI &amp; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-257233","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise New ... vs Universal Electrical Industries ... on 11 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-new-vs-universal-electrical-industries-on-11-march-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise New ... vs Universal Electrical Industries ... on 11 March, 2003 - Free Judgements of Supreme Court &amp; 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