1988 (4) TMI 293

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....i L.C. Chakraborty, JDR, for the Respondents. [Order per : V.T. Raghavachari, Member (J)].  - The issue in this appeal relates to the claim put forward by the appellants, M/s. Ceramic and Artware Unit, for exemption from duty in respect of candles manufactured by them for use in water filters. They claim exemption under Notification 104/82-C.E., dated 28-2-1982. The Assistant Collector ....

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....wn in the trade as candles and, therefore, they will be entitled to the exemption claimed. On the other hand the case for the department is that Sl. No. 30 in the notification related to the wax candles, as they alone are normally known in the trade as candles and not the subject goods which are known as filter candles only. Shri Routh in this connection has referred us to IS-7402 (Part II) 1975. ....

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....nce. There is no acceptable evidence of such trade parlance. It also appears to us that the contention is obviously incorrect. If we go to a general store and ask for a candle we are likely to be supplied with wax candle only. May be if we go to a dealer in sanitaryware etc. and ask for candles he may understand that our request relates to the ceramic filter candles. But again if we go to a shop w....