LIPI BOILERS PRIVATE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner, a Private Limited Company, is doing the business through its factory at E-5, M.I.D.C. Industrial Area, Chikalthana, Aurangabad. It deals in boilers and boiler parts falling under Chapter sub-headings 8402 and 8404 of the Central Excise Tariff Act, 1985 (for short the Act of 1985). Needless to mention, the petitioner holds a valid licence as required under the Central Excise Act, 1944 (hereinafter referred to as the said Act for the purposes of brevity).

(2.) By Notification bearing No. 120/81-C.E., dated 15-5-1981, which was amended by Notification No. 209/82-C.E., dated 9-8-1982 and a subsequent Notification No. 80/86-CE., dated 10-2-1986, necessary exemption from the whole of the excise duty leviable on the goods as specified in the table to the said notifications was granted. Prior to the abovesaid notifications, no doubt, the items included in the notification happened to be covered in tariff Item No. 68 (NES) of the First Schedule to the Act of 1985. These items subsequently have been included under Chapter Nos. 73, 84 and 85 in the Schedule of the Act of 1985.

(3.) Petitioner is contending that the petitioner is entitled for complete exemption in respect of the items included in the schedule, particularly with which the petitioner is concerned. According to the petitioner, it manufactures, non-conventional energy systems, which stand exempted from the payment of whole of the excise duty in pursuance of the notifications referred to above. Worth it is to note at this stage, the items manufactured by the petitioner appear at Sr. No. XIV, as is clear from Annexure 'A' page 24 of the petition.