1987 (1) TMI 351

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....g under Item 60-CET. Six Show Cause notices were issued to the respondents as to why duty on the said product (Adhesive Tapes) should not be demanded from them for the period Jan 80 to Jun 80; Jul 80 to Dec 80; Jan 81 to May 81; Jun 81 to Aug 81; Sep 81 to Jan 82 and Feb 82 to May 82. The respondents replied denying liability. After adjudication the Assistant Collector passed two orders, one dated 26-7-1982 (in respect of the first five show cause notices) and the other dated 26-8-1982 (regarding the sixth show cause notice). Under these orders he confirmed the demands. The respondents preferred two appeals which were disposed of by the Collector (Appeals) under his consolidated order dated 11-5-1983. Under the said order the Collector allo....

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....t into desired widths and fed into the automatic Adhesive Dressing Machines, which operate on a highly synchronised mechanism. The plaster is chilled, unwound, perforated, over which non-occlusive medicated pad is laid and covered with protector films. The strips of desired sizes are punched out, fed into heat sealable pouches, which are formed on the automatic Adhesive Dressing Machine. The resulting Dressings are finally packed into cartons". 4.  The duty demand in these appeals is on the coated surgical pink cloth mentioned above. The case of the department is that this cloth would be Adhesive Tape as described in Item 60 CET. The case of the respondents is that the product would not be Adhesive Tape covered by Item 60 CET, as the ....

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....-1-1982 (to the show cause notice dated 11-6-1981). The Finance Minister had stated "I also propose to introduce an excise levy on a number of producer goods such as Ball and Roller bearings, Bolts, Nuts and Screws, electric insulation and non medical Adhesive tapes, welding electrodes, grinding wheels and motor starters". The Tribunal has, in the above-noted decision, taken note of this speech of the Finance Minister in arriving at its conclusion. 7.  As to the permissibility of looking into the Finance Minister's speech, Shri Engineer relies on the decisions of the Supreme Court in the cases of K.P. Varghese (1981 Vol. 131 ITR 597), the Sole Trustee, Loka Shikshan Trust (1976 Taxation Law Reporter Page I) and Commissioner of Income ....