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TaxTMI 
TaxTMI 
TaxTMI 
2016 (12) TMI 81
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....16% Adv. The appellants were issued show cause notice wherein proposed to deny the exemption Notification No. 10/2002-CE on the ground that the product as per the clause 8.3 of the Indian Standard"IS:2185(Part-II) 1983 the specification for concrete Masonary Units. Part II for hollow and solid lightweight concrete blocks , the "bulk density" for hollow and solid lightweight concrete blocks should not exceed 1600 kg/cubic.mtr. On the visit of the officers to the factory of the appellant it was found that density of the solid concrete blocks was more than 1600kg/cubic.mtr. and that hollow concrete blocks was less than 1600 kg/cubic.mtr. On The above observations it was contended in the show cause notice that the appellant's product does not classify as lightweight (solid and hollow) concrete building blocks and thus not eligible for exemption notification No. 10/2002-CE dated 1-3-2002, consequently differential duty demand of Rs. 21,86,284 for the period 31-7-2002 to 28-2-2003 was proposed and penalties were also proposed on the partnership firm and partners of the appellant partnership firm und....
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....been described, therefore the IS specification cannot be invoked for deciding whether the product in question is lightweight or otherwise. The appellants are selling the goods under the description of lightweight building concrete blocks. The buyer is also recognizing the product as lightweight concrete building blocks, the same description is given in the invoice issued to various buyers, therefore in the commercial parlance, the product manufactured and supplied by the appellant are admittedly known as lightweight concrete building blocks. He submits that since no IS specifications is provided with the description of the product, the same cannot be invoked. In such case the description prevailing in the common commercial parlance has to be accepted. He submits that appellant has submitted a certificate from the buyer that buyer is purchasing this goods knowingly that it is lightweight building blocks. In this regard, he relied upon some sample notification No. 111/88-CE dated 1-3-1988 and Notification No. 37/2004-CE dated 4-8-2004 wherein the entry u....
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.... the above submission and settled legal position, appellant was rightly claiming the exemption No. 10/2002-CE (Sr. 23). The amount deposited during the investigation was not payable as duty, hence the same is refundable therefore appeal deserve to be allowed in respect of refund. 6. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as per IS specifications for the purpose of lightweight concrete building blocks, the appellant's product does not fall under the category, hence the exemption claimed by them is not proper therefore the demand confirmed by the lower authority is sustainable. As regard the appeal related to refund matter, he submits that refund was rejected on the ground of pre-mature, since the demand proceedings were simultaneously going on and as per the adjudication order the demand was confirmed and upheld by the Commissioner(Appeals) the appellant was not entitle for the refund as the amount p....
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....ehouse, intended for use in ethanol blended petrol, that is, a blend, (a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol) and of 5% ethanol; and (b) conforming to Bureau of Indian Standards specification 2796 from so much of the duty of excise leviable thereon under the said Schedules, as is in excess of the duty that would have been leviable on such goods under the said Schedules, if sold by the manufacturer for delivery at the time of removal of such goods or at any other time nearest to the removal of such goods, where the manufacturer and the buyer are not related and the price is the sole consideration. On plain reading of the above notification, we observed that along with description of the goods, IS specifications are also mentioned. This shows that wherever it is significant to describe the goods as per the IS specification, it has been given in the description of the goods for the exemption. It can be seen from the entry of the subject goods i.e. lightweight (solid or hollow) concrete building blocks, no IS specification was mentioned in the notification in such ....
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....rued according to their popular sense. 20. In Ramavatar Budhaiprasad Etc. v. Assistant Sales Tax Officer, Akola - (1962) 1 SCR 279, the issue before this Court was whether betel leaves could be considered as "vegetables" in the Schedule of the C.P. & Berar Sales Tax Act, 1947 for availing the benefit of exemption. While construing the import of the word "vegetables" and holding that betel leaves could not be held to be "vegetables", the Court observed thus : "...But this word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day use it must be construed in its popular sense meaning "that sense which people conversant with the subject matter with which the statute is dealing would attribute to it." From the above judgment, it can be seen that irrespective of any ingredient the classification of the goods has to be preferred as per the name of product known in the market. Similarly in the present case irrespective of the specification of the product, it is marketed under the description of lightweight con....