2002 (10) TMI 383

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....s of leather in the requisite number, cut to shape and size, which the job workers assembled out by stitching and pasting the pieces and sent them to the assessee. The assessee then, it is claimed, if necessary, polishes the articles of leather and clear them without payment of duty. There is dispute as to what extent the job worker sent, and what the assessee did thereafter. The assessee claimed the benefit of an exemption contained in entry 1 of the table to Notification 27/93 only up to 16-3-1995 and thereafter the exemption contained in entry 10 of the table to Notification 18/95. The relevant entries in these notifications exempt unconditionally vanity bags from duty. 3. The notice issued to the appellant proposed to demand dut....

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....s, brief cases and vanity bags all sorts, and sub heading 90 - other. The main heading itself refers to handbags, and similar containers. Sub heading 10 refers among other things vanity cases and vanity bags. This heading is derived from Heading 4202 of the Harmonised System of Nomenclature which includes these goods in that heading. That heading also makes a distinction between vanity cases and handbags. The following meanings are found in dictionaries "vanity bags." "Vanity bag" - Chambers Dictionary : "a container for cosmetics and a small mirror, etc. carried by a woman." Illustrated Oxford Dictionary: "a bag or a case carried by a woman and containing a small mirror, make up etc." New Shorter Oxford Dictionary: "a similar h....

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....called as a ladies bag. This by no means leads to the conclusion that the goods in question are vanity bags. The certificates therefore can be of no use whatsoever to decide the classification. We have therefore no hesitation in holding that the benefit of the exemption would not be available to these goods. 7. We next turn to the demand for duty on goods which the appellant contended were manufactured by the job worker and the Commissioner finds were in fact manufactured by the assessee. The assessee's stand in the reply to the notice was that the job workers assembled the pieces of leather and other articles that were sent to them by it and supplied to it the resultant finished articles. The appellant inspected them thereafter for....