TaxTMI 
TaxTMI 
1998 (4) TMI 267
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....Act, 1985 or the same falls under sub-heading No. 3823.00, as held by the Department. 2. The process of manufacture of the said Lead Oxide (Grey) is by the ball mill process in which the metallic lead balls of high purity are tumbled in the mill to form partially oxidised lead particles. By regulating the amount of air forced in the mill, the mill charge temperature and amount of Bill Mill Charge, the ratio of Lead Oxide to metallic lead is controlled. Thus by controlled oxidation of pure lead, a specially prepared mixture is obtained. Such mixture actually consists of (1) Lead Monoxide (PbO) and (2) Free Lead (Pb). 3. The appellants' classification list effective from 1-3-1988 was approved by the Department on 15-9-1988 by clas....
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....expression, "Lead Oxides", Shri Mookherjee submits that all types of Oxides are covered by the said Entry. Had it been only fully converted Lead Oxide, the Entry would have spelt as `Lead Oxide' and not as `Lead Oxides'. He further submits that the only ground on which the authorities below have ousted the appellants from the purview of the said Entry is that the Lead is not fully oxidised in their case and the oxidation is not 100%. He also places reliance on Chapter Note 2 of Chapter 38 which lists the items to be classified under Chapter Heading 38.23. He submits that the Sub Oxides of Lead are not included in Chapter Heading 38.23 by virtue of the said Chapter Note. He submits that the said Chapter Note (2) does not appear in H.S.N. and....
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....N. Explanatory Note Serial No. 43 wherein the Heading No. 38.23 is said to include the Grey Oxide obtained by controlled oxidation of pure Lead in a Ball Mill process and used in the manufacture of storage battery plates. Relying upon the Supreme Court Judgment in the case of Collector of Central Excise, Shillong v. Woodcrafts reported in 1995 (77) E.L.T. 23 (S.C.), he submits that the HSN Explanatory Notes are binding and as such reliance should be placed upon the same. He also refers to the Trade Notice No. 191 (Ch-38)-3/CE/CAL-II 90 dated 16-10-1990 issued by the Calcutta Commissionerate which is based upon the Board's Clarification clarifying that the Lead Sub Oxides (Grey) are properly falling under Chapter 38. While issuing the above ....