TaxTMI 
TaxTMI 
2022 (1) TMI 358
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....r the period 1.6.2013 to 30.4.2016 wherein various show cause notices have been issued to the appellant for the said period. 2. The facts of the case are that the appellant is engaged in the manufacture of Animal or Vegetable Fertilizers falling under chapter 31 of the Central Excise Tariff Act, 1985 and cleared under the brand name "Biozyme" claiming nil rate of Central Excise classifying under sub-heading 31010099 of the Tariff Act. The finished goods so manufactured in liquid form is packed in HDPE bottles of sixes of 100 ml, 250 ml, 500 ml, 1 litre and 5 litre and in few cases in barrels/drums of 200 litres classifying under tariff entry 31010099 at nil rate of duty. The Revenue is of the view that "Biozyme" cleared and manufactured ....
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....rm as goods are in tablet form in packages less than 10 kgs. Therefore, by applying the noscitur a socii, the entire phrase goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg is required to mean goods which are in sold forms only will be covered under this chapter heading and not the goods which are in liquid form. 4. He also relied on the decision of this Tribunal in the case of Madura Coats Pvt.Ltd.-2017 (12) ELT TMI 1268-CESTAT-Chennai and in the case of Pardeep Aggarbatti vs. State of Punjab-1997 (10) TMI 338 (SC). 5. It is his submission that that meaning that meaning of unclear words or phrases is to be ascertained from the accompanying words. Since Biozyme was always manufactu....
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.... in the form of packages described in heading 3105'. Similarly, chapter Notes of heading 3103 and 3004 have also been changed so as to exclude the products put up in the form of packages mentioned in heading 3105. Therefore, it appears that prior to 28.2.2005, the goods namely animal or vegetable fertilizers were appropriately classifiable under sub heading 3101. However, subsequent to change in the Tariff Act, w.e.f.28.2.2005, heading 3105 read as 'Mineral or chemical fertilizers containing two or three or the fertilizers elements, nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.' Therefore, with the insertion of underlined words,....
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.... by the department. With regard to the goods which are less than 10 litres, the Revenue wants to classify under chapter 31051000 of chapter heading of the tariff which described he goods should be in tablet form or similar form or packages or packages goods weight not exceeding 10 kgs. Therefore, intent of the said entry is clear that the goods should be in solid form i.e. in the form of tablet or powder and not in weight. W have gone through the dictionary meaning of kilogram and kilometer as per dictionary unit of mass equal to 1000 gms for 1 litre unit of volume of liquid or gas. Further, in Oxford dictionary the word is defined which means unit of mass is volume. Admittedly, kilogram and kilo litre have defined in kilo it should be sold....