{"id":94158,"date":"2006-04-24T00:00:00","date_gmt":"2006-04-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tata-ssl-ltd-a-company-vs-union-of-india-uoi-through-the-on-24-april-2006"},"modified":"2017-11-07T01:03:02","modified_gmt":"2017-11-06T19:33:02","slug":"tata-ssl-ltd-a-company-vs-union-of-india-uoi-through-the-on-24-april-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tata-ssl-ltd-a-company-vs-union-of-india-uoi-through-the-on-24-april-2006","title":{"rendered":"Tata Ssl Ltd., A Company … vs Union Of India (Uoi) Through The … on 24 April, 2006"},"content":{"rendered":"
Bombay High Court<\/div>\n
Tata Ssl Ltd., A Company … vs Union Of India (Uoi) Through The … on 24 April, 2006<\/div>\n
Equivalent citations: 2006 (4) BomCR 722, 2006 (204) ELT 225 Bom<\/div>\n
Author: R Lodha<\/div>\n
Bench: R Lodha, J Devadhar<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
R.M. Lodha, J.<\/p>\n
Page 1820<\/p>\n
1. Tata SSL Limited-the first petitioner (hereinafter  to be referred to as “the Company”) exported  consignments of Cold Rolled Sheets and Coils (for short,  ‘the goods’) to Nepal by road. The company got the said  goods cleared and removed on payment of excise duty. It  is the case of the company that all the subject exports  are against free foreign exchange. After the said goods  were removed from the factory by the company, it is the  case of the company that it realised that instead of  clearance on payment of duty, the company ought to have  removed the said goods under bond in terms of Rule 13 of  the Central Excise Rules, 1944. The company endeavoured  to retrieve the said goods and export the same under the  bond but the said goods had already crossed the Nepal  border. The company made representation to the  Assistant Commissioner of Central Excise as well as the  jurisdictional of Assistant Commissioner for rebate  claims. However, by the letter dated 26th July,  the Superintendent of Central Excise (Technical)  rejected the company’s rebate claims on the ground that  there was no provision to grant rebate duty of central  excise on the goods exported to Nepal under the Central  Excise Rules. The Company and one of its directors  aggrieved by the communication of the Superintendent of  Central Excise (Technical) rejecting their rebate claims  have filed the present writ petition.\n<\/p>\n
2. The reliefs claimed in the writ petition may be  reproduced as it is :\n<\/p>\n
a) that this Hon’ble Court be pleased to  declare Notifications bearing  Nos. 41\/94-CE (NT) and 42\/94-CE (NT) both  dated 22.9.1994 (Exhibit ‘A-1’ and  Exhibit ‘A-2’ hereto) to the extent the  same exclude the exporter of goods to  Nepal and Bhutan are ultravires Article  14 and\/or Article 19(1)(g) and\/or 300A  of the Constitution of India.\n<\/p>\n
b) that this Honourable Court be pleased to  issue a writ of Mandamus or a writ in  the nature of mandamus or any other appropriate writ, Page 1821 order or direction,  ordering and directing the Respondents,  their officers, subordinates, servants  and agents(i) to forthwith accept the  rebate claim filed by petitioner No. 1  (Exhibits ‘C’ hereto) and sanction the  amounts claimed as rebate by Petitioner  No. 1 together with interest therein at  the rate of 15% per annum from the date  of filing of the rebate claim till  payment to Petitioner No. 1 and (ii) to  forthwith withdraw and\/or cancel the  letter dated 26.7.1999 (Exhibit-D  hereto).\n<\/p>\n
3. The company seeks to challenge the  constitutionality, legality and validity of the  Notification Nos. 41\/94-CE (NT) and 42\/94-CE (NT) both  dated 22nd September, 1994 whereby the rebate of duty  paid on excisable goods and material used in the  manufacture of export goods to Nepal and Bhutan is  excluded.\n<\/p>\n
4. The contention in challenging the constitutionality  of the aforesaid notifications is based on the ground of  discrimination. The counsel would submit that while no  duty is payable to goods exported to Nepal under Bond in  terms of Rule 13 of the Central Excise Rules, rebate on  excise duty paid at the time of removal of the goods  exported to Nepal is not permissible. This is ex-facie  discriminatory. He would also submit that by excluding  the export of goods to Nepal on payment of duty from  receiving rebate on duty paid on the exported goods is  discriminatory. It is also the contention of the  counsel for the petitioners that notification to the  extent they exclude the export of goods to Nepal from  the scope of receiving rebate had the effect of imposing  unreasonable restriction affecting the company’s right  under Article 19(1)(g) and being violative of Article  300A of the Constitution of India.\n<\/p>\n
5. The notification no. 41\/94-CE (NT) dated 22nd  September, 1994 reads thus:\n<\/p>\n
 Goods exported out of India except Nepal and  Bhutan, Extent of rebate and conditions 5 specified.  exercise of Excise  hereby  the  annexed  of  41\/94-Ce(NT),  dt. 22.9.1994: Inconferred by Clause (a) Rule 12 of the Centralthe Central Governmentrebate of duty paid, on  of the powers  Sub-rule (1) of  Rules, 1944,  directs that  excisable goods  hereto, shall  India to any  as specified  on their  Country except  in the Table exportation out Nepal and goods shall be exported  Bhutan, be made to the extent specified in  column (3) thererof:\n<\/p>\n
(i) the excisable  goods shall be exported after payment of duty directly from a  factory or a warehouse;\n<\/p>\n
(ii) the excisable goods are exported by the  exporter in accordance with the  procedure set out in Chapter IX of the  Central Excise Rules, 1944;\n<\/p>\n
(iii) the  excisable goods shall be exported within  six months from the date on which they were cleared for export from the factory of manufacture or warehouse, or within such extended period as the collector of Central Excise may in particular case allow;\n<\/p>\n
(iv) the claim  or, as the case may be, supplementary  claims, for rebate of duty is lodged  with the Maritime Collector of Central Excise  having jurisdiction over the factory Page 1822 of manufacture or  warehouse, as mentioned in the relevant export documents together with  the proof of due exportation within the time limit specified in Section 11B of the Central  Excises and Salt Act, 1944 (1 of 1944);\n<\/p>\n
(v) the market price  of the excisable goods at the time of  exportation is, in the opinion of the  Collector of Central Excise not less than the amount of rebate of duty claimed;\n<\/p>\n
(vi) the amount of rebate of duty admissible  is not less than five hundred rupees;\n<\/p>\n
(vii) the exporter undertakes to refund  any rebate of duty erroneously paid, to the Collector of Central Excise sanctioning such rebate in accordance with provisions of Section 11A of the Central  Excises and Salt Act, 1944 (1 of 1944);\n<\/p>\n
(viii) if the excisable goods are not exported  or the proof of export thereof is not  furnished to the satisfaction of the  Collector of Central Excise or, as the  case may be, the Maritime Collector of  Central Excise in the manner and within  the prescribed time limit, the said  officer on an application being made by  the exporter or otherwise, shall cancel  the export documents;\n<\/p>\n
(ix) (a) by land, the export shall take  place by such routes or such land  Customs Stations or Border Check  Posts as have been approved by the  Central Government;\n<\/p>\n
(b) by parcel post, the parcel is  delivered by the exporter at the  Post Office of despatch within six  months of the payment of duty;\n<\/p>\n
  Provided that rebate of duty on  those excisable goods, which are  prohibited under any law for the time  being in force, shall not be made.\n<\/p>\n
  Explanation–“Duty” means for the purposes of  this notification, duties of excise  collected under the following  enactments, namely:-\n<\/p>\n
(a) the Central Excises and Salt Act, 1944  (1 of 1944);\n<\/p>\n
(b) the Mineral Products (Additional Duties  of excise and Customs) Act, 1958 (27 of  1959);\n<\/p>\n
(c) the Additional Duties of Excise (Goods  of Special Importance) Act, 1957 (58 of  1957);\n<\/p>\n
(d) the Additional Duties of Excise  (Textiles and Textile Articles) Act,  1978 (40 of 1978);\n<\/p>\n
(e) Special excise duty collected under a  Finance Act.\n<\/p>\n
 S.No.         Excisable goods                    Extent of\n                                                 rebate of\n                                                 duty\n---------------------------------\n\n       All excisable goods falling under Whole\n       the Schedule to the Central Excise\n       Tariff Act, 1985 (5 of 1986),\n       except the following goods--\n \n\n<\/pre>\n
(a) mineral oil products falling  under Chapter 27 of the  Schedule to the Central Excise  Tariff Act, 1985 (5 of 1986)  exported as stores for  consumption on board an  aircraft on foreign run;\n<\/p>\n
(b) goods exported as ships stores  for consumption on board a  vessel bound for any foreign  port.\n<\/p>\n
Page 1823<\/p>\n
6. The other notification No. 42\/94-CE (NT) again dated  22nd September, 1994 reads thus:\n<\/p>\n
 Rebate of duty paid on materials used in  export goods. Extent specified.\n<\/p>\n
42\/94-CE(NT). dt. 22.9.1994: In exercise of  the powers conferred by Clause (b) of Sub-rule  (1) of Rule 12 of the Central Excise Rules,  1944, the Central Government hereby directs  that rebate of duty paid on materials used in  the manufacture of goods as specified in  column (2) of the Table annexed hereto shall,  on their exportation out of India, to any  country except Nepal and Bhutan, be made to  the extent specified in column (3) thereof:\n<\/p>\n
Provided that –\n<\/p>\n
(i) the manufacturer shall file a  declaration with the Collector of  Central Excise having jurisdiction over  the factory of manufacture describing  the finished goods proposed to be  manufactured along with their rate of  duty leviable and manufacturing formula  with particular reference to quantity or  proportion in which the materials are  actually used as well as the quantity.  The declaration shall also contain the  tariff classification, amount of excise  duty paid on the materials so used, both  in words and figures, in relation to the  finished goods to be exported;\n<\/p>\n
(ii) the Collector of Central Excise may call  for samples of finished goods or may  inspect such goods in the factory of  manufacture to satisfy himself about the  correctness of the ratio of input and  output mentioned in the declaration  filed before the commencement of  manufacture of such goods;\n<\/p>\n
(iii) the manufacturer shall obtain the  excisable materials to be utilised in  the manufacture and packing of the  finished goods intended for export  directly from the registered factory in  which such goods are produced,  accompanied by documents evidencing  payment of duty;\n<\/p>\n
Provided that the manufacturer may  procure excisable goods from open  market;\n<\/p>\n
Provided further that such  excisable goods shall be in original  packed condition and documents evidencing having duty paid on such  excisable goods are furnished;\n<\/p>\n
(iv) the Collector of Central Excise may  permit a manufacturer to remove the  materials as such or after the said  materials have been partially processed  during the course of manufacture of  export goods to a place outside the  factory–\n<\/p>\n
(a) for the purposes of test, repairs,  refining, reconditioning, or carrying  out any other operation necessary for  the manufacture of the final goods and  return the same to his factory without  payment of duty for further use in the  manufacture of export goods or remove  the same without payment of duty in bond  for export, provided that the waste, if  any, arising in the course of such  operation is also returned to the said  factory of the manufacture;\n<\/p>\n
(b) for the purpose of manufacture of  intermediate products necessary for the  manufacture of final product and return  the said intermediate products to his  factory for further use in the Page 1824 manufacture of final product without  payment of duty or remove the same,  without payment of duty in bond for  export, provided that the waste, if any,  arising in the course of such operation  is also returned to the factory of  manufacture;\n<\/p>\n
(v) the manufacturer shall, mutatis  mutandis, follow the procedure set out  in Chapter X of the Central Excise  Rules, 1944 for procuring materials from  the factory of manufacture subject to  the conditions that the Collector of  Central Excise, may, in writing, waive  any or all of the provisions of any rule  of that Chapter, if those are considered  not necessary and essential in the  interest of revenue.\n<\/p>\n
Explanation I–“Duty” for the purposes of this  notification means duties of excise  collected under the following  enactments, namely:–\n<\/p>\n
(a) the Central Excises and Salt Act, 1944  (1 of 1944);\n<\/p>\n
(b) the Mineral Products (Additional Duties  of Excise and Customs) Act, 1958 (27 of  1958);\n<\/p>\n
(c) the Additional Duties of Excise (Goods  of special Importance) Act, 1957 (58 of  1957);\n<\/p>\n
(d) the Additional Duties of Excise  (Textiles and Textile Articles) Act,  1978 (40 of 1978);\n<\/p>\n
(e) Special excise duty collected under a  Finance Act.\n<\/p>\n
Explanation I– The expressions “manufacture”  and “material” used in the notification  shall have the meanings respectively  assigned to them in Rule 12 of the  Central Excise Rules, 1944.\n<\/p>\n
 S.No.   Description                   Extent of rebate of duty\n\n(1)       (2)                                 (3)\n\n 1.     Materials used in the                 Whole\n        manufacture of goods falling\n        under the Schedule to the\n        Central Excise Tariff Act, 1985\n        (5 of 1986) that are  exported\n        out of India.\n\n \n\n<\/pre>\n
7. As per Rule 12 of the Central Excise Rules, 1944,  rebate is allowable in respect of the goods exported on  payment of excise duty. Rule 12(2) authorises the  Central Government to issue a notification for grant of  rebate to the country where the goods have been  exported. In exercise of powers conferred upon the  central Government by Rule 12(2), the Central Government  issued notification No. 50\/94-CE(NT) dated 22nd  September, 1994. By the said notification, the rebate  of duty paid on any excisable goods, on their  exportation from India to Nepal, is granted to His  Majesty’s Government of Nepal, on conditions set out  therein. On the face of the notification No. 50\/94-CE  (NT), the claim for rebate of duty made by the company  was misconceived and could not have been entertained  and, therefore, rightly rejected by the authorities. There is no challenge to the notification  No. 50\/94-CE(NT) dated 22nd September, 1994. Now, during  the course of arguments, the counsel for the petitioners  submitted that some time may be Page 1825 given to the petitioners  to challenge the constitutionality of the notification  No. 50\/94-CE(NT). We are afraid, the submission is in  desperation and does not deserve to be entertained.\n<\/p>\n
8. In so far as the challenge to the notification  Nos. 41\/94-CE(NT) dated 22nd September, 1994 and  42\/94-CE(NT) dated 22nd September, 1994 are concerned,  suffice it to say that the said challenge is wholly  misconceived. Both these notifications have been issued  by the Central Government under Rule 12(2) as a matter  of policy. Notification No. 41\/94-CE (NT) specifically  provides that the goods exported out of India save and  except to Nepal and Bhutan shall be entitled to the  rebate to the extent specified therein. Thus,  notification No. 41\/94-CE (NT) direct rebate of duty on  the duty paid on the exportation made to all  destinations save and except Nepal and Bhutan. The  matter being that of policy, we hardly find any merit in  challenge to this notification. As regards the  challenge to the notification No. 42\/94-CE(NT) dated 22nd  September, 1994, suffice it to say that the said  notification is also notification that spells out the  policy of the Central Government inasmuch as thereby the Central Government permitted rebate of duty paid on  materials use in the manufacture of goods specified in  column 2 of Table on their exportation to any country  except Nepal and Bhutan. It is within the competence  and power of the Central Government to exclude the  benefit of rebate of duty to the exportation made to  some of the countries. The company seems to have  exported the goods to Nepal under the notification  No. 50\/94-CE(NT) on payment of duty which was accepted by  the Department. It is not open to the company, having  exercised the option by exporting the goods to the Nepal  under notification No. 50\/94-CE(NT), to turn around and  challenge the notification Nos. 41\/94-CE(NT) and  42\/94-CE(NT) on the ground of discrimination. As  already indicated above, there is no challenge to the  notification No. 50\/94-CE(NT). The notifications  41\/94-CE(NT) and 42\/94-CE(NT) by no stretch of  imagination can be said to be violative of Articles  19(1)(g) and 300A of Constitution of India.\n<\/p>\n
9. Writ petition is wholly misconceived and it is  dismissed with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bombay High Court Tata Ssl Ltd., A Company … vs Union Of India (Uoi) Through The … on 24 April, 2006 Equivalent citations: 2006 (4) BomCR 722, 2006 (204) ELT 225 Bom Author: R Lodha Bench: R Lodha, J Devadhar JUDGMENT R.M. Lodha, J. Page 1820 1. Tata SSL Limited-the first petitioner (hereinafter to be […]<\/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":[11,8],"tags":[],"class_list":["post-94158","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"\nTata Ssl Ltd., A Company ... vs Union Of India (Uoi) Through The ... on 24 April, 2006 - Free Judgements of Supreme Court & 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\/tata-ssl-ltd-a-company-vs-union-of-india-uoi-through-the-on-24-april-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tata Ssl Ltd., A Company ... vs Union Of India (Uoi) Through The ... on 24 April, 2006 - 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