1997 (8) TMI 231

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....Shri D.S. Negi, SDR, for the Respondent. [Order per : J. H. Joglekar, Member (T)]. - Appellants imported Gas Lift equipments and claimed assessment under Heading 84.59(2) of the CTA, 1975. The lower authorities having classified the goods under Heading 84.59(1), the present appeal has been filed before us. 2. Shri U.K. Chaudhary, Advocate appearing along with Shri Sayram Patnaik plac....

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.... and articles. Coal is certainly a material or a commodity. The appellant's first objection to Entry No. 84 is that although coal may a material or a commodity, it is not something which is produced and, therefore, the entry which applies only to goods produced in India cannot apply to Coal. No question of manufacture obviously arises. As to the production, it is said that coal produces itself and....

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....Entry No. 84. In speaking of some mineral as being produced by a country or in describing a country as producing a mineral, books of geography merely mean that the mineral can be found in the subsoil of the country concerned and when some quantity is mentioned. It means that so much is the average yield. They regard the coal only as the product of the country's subsoil. The word `produced' appeari....

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....ed before it can be offered to consumers. To speak of coal as produced in the sense to its being made a material of consumption by human skill and labour is thus entirely correct and has a sanction of approved usage. The Judicial Committee, for example, observed in the case of The King v. Caledonian Collieries Limited , 1928 A.C. 358 that the respondents before them were "producers of coal". The a....