1998 (8) TMI 168

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....ri R.S. Sangia, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Question involved in the present matter is whether the product compendiously described as refractory containers comprising (1) Pillars (2) Bases (3) Setting and (4) Bats are entitled for benefit of Notification No. 217/86-C.E. These refractories containers are utilised for the purpose of setting the raw til....

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....acture of tiles. Hence this appeal before the Tribunal. 2. Ld. Advocate Shri M. Venkataraman points out that the finding of the lower authorities below that refractory containers are either appliances or equipment is not correct. It is input indeed not falling under any of the specified category of the excluded inputs. He draws support from Calcutta High Court's judgment in the case of Sin....

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....at there is no function performed by the refractory container by itself. In fact, he points out, refractory container is a name given by the appellant to these, otherwise these separate parts, and it is not a container as is normally understood in a common parlance. By themselves these containers cannot contain anything. He therefore submits that these refractory containers cannot therefore be des....

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....sp;Opposing the contention, ld. JDR Shri R.S. Sangia submits that the appellant themselves had described the goods as refractory container. It is in the form of Pillars, Bases, Settings and Bats only to enable the tiles to get the desired heat from all the sides; otherwise it has the function of the container and container would certainly perform the function of a containing the raw tiles. Without....