ASSISTANT COLLECTOR OF CUSTOMS Vs. SHIVA GLASS WORKS LTD
LAWS(CAL)-1976-7-20
HIGH COURT OF CALCUTTA
Decided on July 30,1976

ASSISTANT COLLECTOR OF CUSTOMS Appellant
VERSUS
SHIVA GLASS WORKS LTD Respondents


Referred Judgements :-

AGARWAL BROS. V. UNION OF INDIA [REFERRED TO]
GOVERNOR GENL. IN COUNCIL V. SHROMANI SUGAR MILLS [REFERRED TO]
S V KANDEAKAR VS. V M DESHPANDE [REFERRED TO]
AMAR CHANDRA CHAKRABORTY VS. COLLECTOR OF EXCISE GOVERNMENT OF TRIPURA [REFERRED TO]
PUBLIC PROSECUTOR MADRAS VS. R RAJU [REFERRED TO]
ASSISTANT COLLECTOR OF CENTRAL EXCISE CALCUTTA DIVISION VS. NATIONAL TOBACCO CO OF INDIA LIMITED [REFERRED TO]
ASSISTANT COLLECTOR OF CENTRAL EXCISIE and CUSTOMS VS. NAMADEV JAYARAM JADHAV [REFERRED TO]


JUDGEMENT

- (1.)THIS is an appeal from the judgment and order of Sabya sachi Mukherji, J. dated November 17, 1971 whereby the connected rule was made absolute. The respondent company has been a manufacturer of glassware. Glass and glassware are assessable to duty ad-valorem at different rates under the central Excises and Salt Act, 1944. For purpose of clearance of goods, the manufacturers have to submit application in form ARI giving therein the necessary particulars, namely, description of the goods, the assessable value, the rate of duty and the amount of duty etc. Thereafter duty is assessed by the proper Central Excise Officer on the said ARI application and after payment of the duty so assessed the goods are allowed to be cleared.
(2.)SECTION 4 of the said Act provides that the duty of excise on any excisable goods will be chargeable with reference to its value to be determined at the normal price thereof that is the price at which such goods are ordinarily sold by the asses see to a buyer in the course of whole sale trade. The determination of such value is a lengthy procedure involving scrutiny of assessees vouchers and market affecting day to day clearances of goods. For obviating these difficulties, there has been a practice that the manufacturers submit in advance price list of their products for each quarter of the year showing rates of sales to different parties before the appropriate authority and also may make changes therein. A provisional approval is given by the authority concerned to the said price list declared by the asses see in the ARI application which is subject to final approval after verification of price lists leading to final assessment.
(3.)UNDER rule 9b of the Central excise Rules, 1944, made by the Central Government in exercise of powers conferred by sections 6, 12 and 37 of the said Act, the proper officer may direct that the duty may be assessed provisionally if the assess executes a bond in the proper form with surety of sufficient security as may be required binding himself for payment of the difference in the duty as provisionally assessed and as finally assessed.
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