Exemption for fire extinguisher refills denied where refills were classified separately and fell outside the notification.

Charges and refills used for fire extinguishers were not covered by the exemption for fire extinguishers under Notification No. 111/88, because the notification applied only to fire extinguishers themselves and not to separate refill goods. Although fire extinguishers, whether charged or not, were placed in Chapter Heading 8424.00, that classification did not automatically extend the exemption to refills. The refills were classified under Chapter Heading 38.13 of the Central Excise Tariff Act, 1985 and therefore remained outside the notification. The demand was upheld against the assessee.

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Issues: Whether charges and refills used for fire extinguishers were entitled to exemption under Notification No. 111/88 dated 1-3-1988, and whether they were classifiable as fire extinguishers under Chapter Heading 8424.00 or as goods falling under Chapter Heading 38.13 of the Central Excise Tariff Act, 1985.

Analysis: The exemption notification granted relief only to fire extinguishers. Inclusion of fire extinguishers, whether or not charged, in Chapter Heading 8424.00 did not mean that charges or refills for fire extinguishers automatically shared the same exemption. The refills were treated as classifiable under Chapter Heading 38.13 of the Central Excise Tariff Act, 1985, and therefore outside the scope of the notification.

Conclusion: The refills were not entitled to the benefit of the exemption notification and the demand was upheld against the assessee.

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