Judgment

SABYASACHI MUKHARJEE, J.

(1) THIS is an appeal under S. 35-L of the central Excises and Salt Act, 1944 (hereinafter referred to as the Act).

(2) THE appellant is a manufacturer of various types of food products known as spaghetti, macaroni, vermicelli, etc., falling under Heading No. 1902.10 of the central Excise Tariff Act. The appellant filed classification list effective from 1/03/1987 claiming that their pre-budget stocks of non-excisable goods, namely, various types of food products declared in the classification list as aforesaid were entitled to duty free clearance being pre-budget stocks. The Assistant Collector of Central Excise, however, held that the question of clearing pre-budget stocks duty free did not arise because the products in question were excisable though exempted from the duty. There was an appeal from the said order of the Assistant Collector before the Collector of Central Excise (Appeals), Bombay. He dismissed the appeal. The appellant went up in appeal before the tribunal. It was contended before the Tribunal on behalf of the appellant that the goods in question were not leviable to duty under the aforesaid head until