2007 (9) TMI 81

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....3.23 for the purpose of availing exemption from payment of duty under a notification. During the period of dispute (11-12-1997 to 16-6-1 998), they had got the top, bottom and lid portions of water tiller manufactured through job workers by supplying raw materials, die etc. and the items returned by the job workers were cleared without payment of duty by claiming the benefit of Notification No. 4/97-C.E., dated 1-3-1997 (Sl. No. 172). As per the said entry of the Notification, "table, kitchen or other household articles and parts thereof, other than pressure cookers" and parts of pressure cookers, falling under Heading 73.23 or SH 7615.10 of the CETA Schedule, were chargeable to 'nil' rate of duly. Obviously, the respondents classified the ....

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....as to be fixed inside the assembly of the top and bottom portions as a device to filter water containing impurities in the form of solid particles. The bottom portion of the assembly had a hole near the base on one side, for fitment of tap, which would serve as outlet for the filtered water. This assembly was called "water filter". A write-up produced by ld. Consultant, on a similar apparatus, indicates that the candle has to be maintained periodically. It is said that, after six months of use, the candle has to be sterilized by keeping it in boiling water for about 15 minutes. In the impugned order, ld Commissioner (Appeals) has stated that the candle absorbs impurities. ld. Consultant submits that what actually happens is not absorption b....

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....lters are sometimes called water purifiers. It is also stated that the heading covers liquid fitters, whether of the gravity, suction or pressure type. With reference to this note, ld. Consultant has submitted that the water filter in this case is not of the gravity, suction or pressure type and, therefore, it cannot be covered under Heading 84.21. Ld. SDR, on the other hand, has submitted that the apparatus works on gravity principle. But we do not think that it is necessary to harp further on this point inasmuch as the HSN notes also indicate that domestic type water filters usually consist of cylindrical ceramic filtering element enclosed in a metal container. Admittedly, the ceramic candle used in the water filter under consideration is....