1995 (9) TMI 160

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....ch were exempted under Notification No. 87/82, dated 28-2-1982. It was charged that the respondents had manufactured cabinets meant for the coolers but they had not filed any classification list or price list in respect of the cabinets and had not paid any duty on the same before they were used captively in the manufacture of water coolers. Show cause notice was issued accordingly and the same was duly answered by the party denying the charges stating that no items answering to the description 'Cabinets' comes into existence in the course of manufacture of water coolers. They described the process of manufacture of water coolers in which the rectangular casings housing the water cooler assembled comes into existence and such casing cannot b....

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.... specification of Refrigerator wherein the term cabinet figures 1474 :1959. In the ordinary course, the term cabinet is understood as "A piece of furniture consisting of a Chest or a box with drawers and doors, a cupboard with shelves & doors, a console especially one which houses a TV or a radio receiving set" Lexican Websters Dictionary. The water cooler is protected by the casing. The ISI specification for self contained drinking water coolers refer to the casing as panels. It is not called a cabinet anywhere. It is known as a Cabinet in normal trade parlance. These are not sold as such. They do not come into existence separately. The panels and the machinery are installed in a sequence simultaneously. A base plate with vertical slotted ....

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....0/62, dated 24.4.1962 in deciding the product in question as cabinet without bringing any evidence to show that item can be called as cabinet. Referring to the para 7 of the order passed by the Asstt. Collector, he submitted that the Asstt. Collector arrived at the conclusion that the casing of water cooler is nothing but a cabinet but not substantiated with supported evidence. On the other hand he himself has given a clear finding that it is not known as such in trade and commercial parlance. Since the term 'cabinet' has not been defined in the Notification, the burden lies on the department to prove how the item can be understood as cabinet and in the absence of any evidence it cannot be called as cabinet and furthermore there was a posit....