2016 (12) TMI 87

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.... been confirmed against the appellant. 1.1 In this case stay order No. 1271-1272/2011-Ex. Dated 16.11.2011 was passed where facts have been mentioned as below: The appellants are engaged in the manufacture of footwear. They are also manufacturing micro cellular rubber sheets most of which is being used by them captively for further manufacture of footwear. However, the dispute relates to that part of the said rubber sheets, which is being cleared by them to outside buyer. The dispute is in respect of two tariff entries being 4008.11 as claimed by the appellant and 4008.19 as held by the revenue. The revenue has adopted entry 4008.19 on the ground that there is no evidence on record to show that the said sold rubber sheets have been used ....

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....d by Tribunal s decision in appellant s own case vide Final Order No. A/54183-541-84/2014 dated 25.09.2014. The said decision inter-alia observes as under: 7. Coming to the issue of applicability of Notification No. 18/95-CE dated 16.03.1995, we find that the relevant entry exempts goods falling under heading 4008.11 or 4008.29 (Plates, blocks, sheets and strips of micro-cellular or non-cellular rubber [excluding plates, blocks, sheets and strips of latex foam sponge]) if used in the manufacture of soles, heels or soles and heels combined, for footwear. The adjudicating authority has taken a view that the assessee must produce evidence to show their eligibility for the said exemption by proving that the impugned goods were used in the man....

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....rs were able to establish that sheets purchased by them were not actually put to the above uses. The adjudicating authority has observed that these purchasers in their statements have deposed that they were under no condition by the appellant to use the material in the manufacture of footwear. Accordingly he has come to a finding that inasmuch as there was no condition put by the appellant, the goods might have been used somewhere else, thus earning their exit from sub-heading 4008.21. 8. The expression used in heading 4008.21 is used in the manufacture of Whether such expression has to relate to the actual use (emphasis provided) or the same has to be interpreted so as to mean that to be ordinarily used or intended use. If the interpreta....

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.... The Hon'ble Gujarat High Court in the case of M/s Viswa & Co. vs. State of Gujarat [1966 (17) STC 581 (Guj.)] has observed as under- "A domestic electrical appliance, in our opinion, would be an electrical appliance of a kind generally used for domestic purposes. It may also be used at places other than the home or the house, but that would not destroy the character of a domestic electrical appliance which attaches to it by reason of its being a kind of an electrical appliance generally used for the household .. It is of course not necessary that an electrical appliance, in order to satisfy the description of a domestic electrical appliance, must be actually used in the home or the house. What is necessary is that it must be of a kind wh....