TaxTMI 
TaxTMI 
1996 (1) TMI 183
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.... payment of duty applicable to steel ingots). 3. The Department has contested that runners and risers did not attract Notification No. 53/80, dated 13-5-1980, as amended. 4. Item 26 as it stood at the material time reads as follows :- "Steel ingots including steel melting scrap". 5. It was, however, their contention that the above definition is an inclusive definition and runners and risers were nothing but steel melting scrap and even the CBEC has mentioned in its letter F. No. 139/29/73-CX. IV, dated 23-8-1973 addressed to Collector of Central Excise, Patna that the notification has to be read in the context of the description and not in i....
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....erial necessarily arising during the course of manufacture of such ingot is charged higher rate of duty, then that will cause an anomaly and it is a well settled principle of interpretation that a construction should be adopted which will not produce anomalous results as mentioned in `Maxwell' - 12th Edition. 6. The definition of `Scrap' has since been statutorily provided as follows :- "Waste and scrap means waste and scrap of Iron and Steel fit only for the recovery of metal or for use in the manufacture of chemicals but does not include slag, ash & other residues." The Finance Minister, in his speech had mentioned that the definition in vogue has now been given a statutory status. 7. It was his submission that runne....
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....es only steel ingots and does not specify steel melting scrap. Though the tariff entry relating to Item 26 includes steel melting scrap alongwith the steel ingots, there is no warrant to read such extended meaning into the expression "steel ingots" and consider it in the implied notification. Had the Government intended to exempt steel melting scrap, they would have done so by specifying it in the relevant notification. Even the Tribunal had not agreed that runners and risers are steel ingots and they are merely melting scraps. 11. It was also his contention that reference to the speech of the Finance Minister and the definition of waste and scrap subsequently included in the tariff is of no relevance and has no bearing on the ca....
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....atter of fact, a more fundamental question which arises is whether in view of the language of the tariff entry as it stood during the relevant period i.e. 30-3-1981 to 4-6-1981, whether it could be read as to include runners and risers. No technical literature has been produced before us to show that such material could be treated either as steel ingots or steel melting scrap. 17. The dictionary definition cited before us does not help because it relates only to the definition of ingots and does not relate to runners and risers. 18. The learned DR is correct in pointing out that the subsequent speech of Finance Minister or introduction of the definition of waste and scrap....