TaxTMI 
TaxTMI 
2013 (8) TMI 534
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....o SCN issued on 19.3.09 and 12.5.10 confirming demands of duty of Rs.46198162 and Rs.8584693 along with confirmation of interest and imposition of penalties of identical amount. In addition penalties stand imposed upon the other two applicants under rule 26 of Central Excise Rules. 3. Learned advocate Shri B.L. Narasimhan, appearing for the appellants draws our attention to the Tribunal decision in the case of Hindalco Industries Ltd. vs. CCE, Vapi [2009 (237) ELT 588 (Tri)] wherein after following the harmonized system Committee decision and the decision of Hon'ble Supreme Court of South Africa in their judgment decision dated 14.9.2007, it was held that goods in question properly fall under heading 76.15. He submits that Tribunal had passed a detailed order taking into consideration the said two important factors and has correctly examined two contesting entries laying down that the goods in question are properly classifiable under 7615.10. 4. Countering the above submissions, learned Jt.CDR appearing for the Revenue submits that the said decision of the Tribunal is not correct inasmuch as some vital issues do not stand considered by the Bench. Elaborating her arguments she....
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....h coppers and boilers, dustbins, buckets, coal scuttles and hoods, watering-cans, ash trays; hot water bottles, bottles baskets, movables boot scrapers............ 5. It is her contention that from this listing in the HSN that the articles mentioned in 73.23 are of a durable nature with strength and permanence that can be used for long term cooking and long period storage and repeated use. Likewise the heading 76.15 refers to "Table, Kitchen or other household articles and parts thereof......" It obvious that while table and kitchen are a specific reference to a particular context, the phrase "other house hold articles" is general in nature, and therefore has to be interpreted ejusdem generis as a continuation of the meaning in which the other words have been used. The general words take colour and meaning from the specific words used in their context. Thus these "other household articles would therefore be such that they are usable in the durable context of the household being stable and durable themselves. The context of the household is of stable and durable kind. A household as commonly understood consists of a group of people who cohabit. They may not necessarily be related....
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.... of the assessee. For arriving at conclusion that such goods fall under heading 76.15, the Tribunal has taken into account Harmonised System Committee entry as amendment to the compendium of classification opinion vide HSE/39/March 2007 vide which the following classification opinion was introduced:- 7615.19 1 Disposable aluminum foil container used principally in the commercial preparation, packing and conveyance of foods. The containers might vary in forms and size (rectangular or round). The commodity at issue has the following dimensions: 15 cm internal diameter excluding the sides which incline outwards, 20 cm external diameter including the sides, 2 cm deep, with a thickness of the aluminium foil of 70 microns and with a capacity of 425 ml. The commodity is primarily used in the baking industry to place the food in the foil during the production and cooking phase. The food is conveyed and sold with the foil container. Such containers are usually discarded after one use. It is well settled law that the HSN opinion carry persuasive value inasmuch as the Central Excise tariff is based on the said system. Admittedly, HSN Committee recommendations for classifica....
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.... kitchen-ware clearly are against the Revenue. It is also not disputed that primary use of the product manufactured by the appellant with lid is for serving meals on the table. Further, it also cannot be said that a primary purpose in such cases is packing and not serving meals. Therefore the product gets covered by the list of items appearing in the explanatory note heading No. 73.23 which is applicable to Heading No. 76.15. Further, anything used for packing does not get covered by Heading 76.12 as a container. Another point that goes in favour of the appellant is that the container under Heading No. 76.12 are mainly to be used as a container whereas already mentioned main end-use of the; appellant product is for serving food in Railways/Air-crafts. Therefore, we find that on merit, the classification claimed by the appellant has to be upheld. Even though, we are not required to record the finding as regards limitation, since the appellant case is upheld on merit, it has to be observed that in view of the fact that department had been informed of the manufacturing process, claimed exemption and classification declaration were filed and also there was a dispute regarding CENVAT cr....