1990 (5) TMI 108

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....ndent. [Order per : V. Rajamanickam, Member (T)] . - The appellants have pleaded for extension of the concession under Notification No. 40/78 dated 01-03-1978, Sl. No. 14, which pertains to 'Plastic Extruder' above 150 mm screw diameter. 2. Shri N.C. Sogani, Ld. Consultant, appearing on behalf of the appellant produced the catalogue of the product imported, namely, "Twin Screw Extruders" ....

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....crews has to be taken into account, which will be in excess of 150 mm and, therefore, the benefit of the concessional assessment under the Notification No. 40/78 should be extended. He also explained with reference to the other catalogues, that for taking the capacity of the extruder as a whole, the screw diameter should be taken as the screw capacity of the extruder. 3. The Ld. J.D.R. Shri M.K....

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.... called screw diameter and the literature produced also speaks as screw diameter which means diameter of the screw and no other interpretation can be adopted. As regards the trade notices, he said that these trade notices do not have any statutory force and it cannot over-ride a statutory provision. He referred to the case law (i) 1987 (9) ETR 699 (Tribunal) in the case of Collector of Central Exc....

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....ated by the department is, it is a length of a straight line drawn from side to side of a circle passing through a centre. The term diameter as defined in McGraw Hill Dictionary is as follows :- (i) a line segment which passes through the centre of a circle and whose end lie on the circle; (ii) the length of such a line. On the basis of the definitions accorded in the above authorities, a....