TaxTMI 
TaxTMI 
2000 (9) TMI 570
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.... for disposal. Appeal No. E/925-R/97-Bom (Super Scientific Glass Industries) - (1) The appellants filed declarations in terms of Rule 174(2) and the notification issued thereunder, during the period April, 1991 to April, 1995 claiming exemption from licensing control on the ground that the product manufactured by them was exempt from payment of duty. The fact of filing of these declarations is acknowledged by the Commissioner in the impugned order. In each decla­ration the products were described as laboratory glassware classifiable under sub-heading 7012.10. In a number of years during this period, the tariff rate of duty for this heading was nil. For one year duty was prescribed under the heading but the products were exempted by virtue of Notification 38/94. In terms of these declarations the appellants were clearing these products. In October, 1994 their premises were searched. The sales literature and the catalogues were examined. Statements of their buyers were recorded. The conclusion reached on the basis of the investigation was that what the appellants had manufactured and cleared were the entire industrial units for manufacture of chemicals. It was ascertained t....
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....SN or the CETA do not define the phrase "laboratory". He therefore submits that in terms of the Supreme Court judgment in the case of Star Paper Mills Ltd. v. CCE, 1989 (43) E.L.T. 178, the dictionary meaning should be referred to. He submits that Websters Dictionary defines laboratory as "a place for manufacture of chemicals in industry". The Concise Oxford Dictionary would define the phrase as "a room or building for the manufacture of drugs and chemicals". We find the definition in the Shorter Oxford Dictionary as below : "A room or building set aside and equipped for scientific experiments or research for teach­ing science, or for the development or produc­tion of chemical or medicinal products". Shri Doiphode also submits a long list of manufacturers of pharmaceuticals such as Cadila Laboratories who are engaged in the production of pharmaceuticals and are not exclusively engaged in analysis or tests. (5) For settlement of this dispute it would be necessary to examine the coverage of the respective tariff entries. What goods the entry 70.17 covers and what it leaves out is given in the sub-notes of the HSN. It would be necessary to reproduce the same here : ....
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....oner has held against the appellants in the belief that a complete unit capable of manufacturing products would cease to be laboratory glassware falling under 70.12 and must necessarily fall under 70.15. As we have observed above the individual pieces or parts which could together form a complete unit are specifically listed as being included in the HSN Heading 70.17. What are excluded are "glassware of a kind used for industrial purposes (Heading 70.20)". Smt. R. Arya laid stress on this exclusion clause and claimed that wherever any glassware is used for indus­trial purpose, it would cease to classify as laboratory glassware. We have examined the coverage of Heading 70.20 in the HSN also. This is a residuary heading and cannot be taken resort to unless a product is incapable of falling under any of the predecessor headings. What is included in this residuary entry is specified in the sub-notes. Essentially these are glass articles for use in specific industrial applications such as the tanning of skins. These also include guttering and drains for corrosive products and components made of glass in textile machinery such as trade guides. These are specific products includible i....
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....al held that where the department had the opportunity to examine the contents of a classification list and where the department after due enquiry had approved the same, at a later date using them as a basis suppression could not be alleged. We find merit in the claim of limitation also. (10) Thus on merits and on the point of limitation the appeal succeeds and is allowed with consequential relief. Appeal No. E/937-R/97-Bom (Pioneer Scientific Glass Works) (1) The facts in this case are identical to the facts narrated above in the appeal filed by Super Scientific Glass Industries. The appellants in this case had filed declarations from 1991 onwards. The products were identically worded and stated as in the case of Super Scientific Glass Industries. There is no dispute that these declarations were with the department. After the completion of investigations which proceeded on similar grounds as in the case of Super Scientific Glass Industries, two show cause notices were issued. The first invoked the extended period and demanded duty of Rs. 42,71,082/-. The other show cause notice demanding Rs. 1,86,070/- was for the normal period. The allegations were identical. Th....