SURBHI INDUSTRIES Vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE

JUDGEMENT

(1.) IN this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), the applicant, M/s Surbhi Industries, a partnership firm, is a joint venture of a non -resident, Mr. Shyam Mani, and an Indian company, M/s Shree Ranganatha Export Pvt. Ltd. The applicant is formed with a view to manufacture Indian Mouth Freshener (popularly know as "Mukhwas"). The applicant has been allotted a Modular Industrial Flat in SIDCO Industrial Area, Jammu which is a Notified Area within the meaning of -CE dated 14.11.2002, as amended, which was issued under the Section 5A of the CE Act. Among the ingredients of Indian Mouth Freshener which the applicant proposes to manufacture, the following constitute the main raw materials:

(2.) IN case the answer of the first question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED], Special Excise Duty [SED], National Calamity Contingent Duty [NCCD], Additional Duty of Excise on Pan Masala [AED (Pan Masala)] and Education Cess on the aggregate of duties discharged through Account Current [PLA] after Mandatory utilization of available Cenvat Credit under the Cenvat Credit Rules, 2002 at the end of the month, are eligible for exemption and refund as envisaged in Notification 56/2002 -CE dated 14.11.02 as amended?

(3.) TO appreciate the contentions of the Learned Counsel for the parties it would be apt to read here -CE dated 14.11.02: