TaxTMI 
TaxTMI 
2009 (3) TMI 945
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....issions made has referred vide order dated July 17, 2003 the following question of law for the opinion of this court: "Whether, in the facts and circumstances of the case, 'aluminium foil' is covered under the expression 'sheets' and whether the 'aluminium foil' purchased and used as a raw material by the respondent and the manufactured products, i.e., wrapping and packing material for medicines are two different commercial commodities in the common parlance and whether the wrapping and packing material for medicines sold by respondent No. 1 is covered by notification dated November 25, 1994?" In pursuance of the directions issued by this court along with record a statement of the facts has been drawn and the relev....
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....ribunal, Haryana, and the Tribunal reached the conclusion that the expression "aluminium foil" is covered by entry No. 13 of the notification dated March 29, 1996 issued under section 15 of the Act. The Tribunal has held that "aluminium foil" is nothing but an "aluminium sheet". The Tribunal has placed reliance on various judgments and also opined that the assessing authority has been consistently treating the "aluminium foil" as "aluminium sheet" covered by entry No. 13 on the basis of notification dated March 29, 1996 issued under section 15 of the Act. Those orders have attained finality and therefore, different view taken by the revisional authority would not be permissible. It is in the aforesaid facts and circumstances that the questi....
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.... view. The "aluminium foil" in common parlance can easily be treated as "aluminium sheets" which is a thin non-ferrous sheet of aluminium. In that regard he has placed reliance on the Random House Unabridged Dictionary which defines the word "foil " to mean metal in the form of very thin sheet; "aluminium foil". According to the learned counsel the expression "sheet" used in entry 13 with regard to non-ferrous metal would necessarily mean that aluminium is a non-ferrous metal and foil of such a non-ferrous metal is nothing else but a "thin sheet" as defined in the Random House Unabridged Dictionary. He has also argued that once the fact-finding authority like the Assessing Authority in the present case has come to a conclusion within the ....
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....der: "Non-ferrous industrial product, i.e. ingots, bars, slabs, sheets, circles, strips, rods, wires (not including electric wires and super enamelled copper wire), tubes, angles and scrap." The aforesaid entry has been incorporated in the notification dated March 29, 1996 issued under section 15 of the Act. The non-ferrous industrial products have been defined to include bars, slabs and sheets. It is undisputed that aluminium is a non-ferrous metal and foils made of aluminium is nothing else but thin aluminium sheet. The Tribunal has rightly relied on the Random House Unabridged Dictionary (Second Edition) for definition of the word "foil" which has been defined as a metal in the form of very thin sheet; aluminium foil. We are also in ag....
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....mittee's observations. We have noted in brief the Tribunal's handling of that report. The Tribunal has neither ignored the observations of C.C.C.N. nor the Board's Tariff Advice. These observations have been examined in the light of the facts and circumstances of the case. One of the basic factual dispute was long length of silver tops. Having regard to the long length, we find that the Tribunal was not in error. Whether a particular item and the particular goods in this case are wool wastes, should be so considered or not is primarily and essentially a question of fact. The decision on such a question of fact must be arrived at without ignoring the material and relevant facts and bearing in mind the correct legal principles. Ju....