1988 (2) TMI 386

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Central Excise Tariff as it stood at the material time or under the description "other sorts" under sub-item (2) ibid. While the appellants claim classification as household soaps under sub-item (1), the Revenue has classified the toilet soaps under sub-item (2) "other sorts". 2. At the hearing of the appeals Shri V. Lakshmikumaran, learned advocate for the appellants with his usual frankness brought to our notice Order No. 10/86-C in appellants own case where a Special Bench of the Tribunal consisting of 3 Members had decided against the appellants and held toilet soaps as falling under the description "other sorts" under sub-item (2). In doing so the Tribunal had, inter alia, followed another decision of the Tribunal in Collector of Cen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntrary intention appears, an interpretation should be given to the words used to take in new facts and situations, if the words are capable of comprehending them." The Hon'ble Supreme Court agreed with the observation of Subba Rao, J in Senior Electric Inspector's case (supra). Shri V, Lakshmikumaran submitted that in view of this decision of Supreme Court about the doctrine of "contemporanea exposito" the Tribunal decision in Oswal Agro Mills Ltd. case which was primarily based on the doctrine and Legislative intent cannot be said to be good law and if that decision be excluded from consideration the decision in appellants own case Order No. 10/86-C regarding another unit would also have to be excluded from consideration. During his argume....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e submissions advanced by the parries. It is true that the latest decision of the Supreme Court in J.K. Spg. & Wvg. Mills Ltd. &Anr. [1987 (32) E.L.T. 234 (S.C.)] makes a departure from KP. Varghese v. I.T.O. [AIR 1981 S.C. 1982], but on going through the Tribunal decision in Oswal Agro Mills case [1984 (18) E.L.T. 431 (Tri.)], we observed that besides invoking the rule of contemporanea exposito they had also relied on some other material in finding against the appellants (para 28 of the order) and had referred to "Soaps - Their Chemistry and Technology" by J.G. Kane. The para also shows that the Tribunal went into the question of common parlance - trade and commercial understanding of the two soaps involved therein. While hearing these app....