1986 (8) TMI 67

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....g 73.15 as a whole reads as follows: Heading No. Sub-heading No. and description of article Rate of Duty Central Excise Tariff Item (1) (2) (3) (4) 73.15 Alloy steel and high carbon steel in the forms mentioned in Heading Nos. 73.06/07 to 73.14   26AA   (1) Not elsewhere specified (a) 60%     (2) Coils for rerolling,strips, sheets and plates, of stainless steel  (a) 300%   2. According to the petitioner, stainless steel circles imported by it cannot fall within the category of 'sheets' under Heading 73.15 (2) as opined by the Authorities and they could only come under Heading 73.15 (1) of the Schedule. The expression 'sheets' occurring under Heading....

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....be it could be stated that note 'N' could have reference and relevance to Heading 73.13 alone; and not to Heading 73.15 and that exactly is the argument put forth by Mr. Habibullah Badsha, learned Counsel appearing for the petitioner. Even without reference to note 'N' to Heading 73.13, in the absence of any restriction laid down to the meaning to be annexed to the expression 'sheets' occurring in Heading 73.15(2) it is not possible to exclude stainless steel circles from the category of 'sheets' and bring it under the residuary Heading 73.15(1). A similar contention was raised before a Bench of the High Court of Delhi in Super Traders and Another v. Union of India and Others - [1983 (12) E.L.T. 258] and the Bench after adverting to note 'N....

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....t the analogous legislations have dealt with 'circles' separately and he draws my attention to Items 26A and 27 of the First Schedule to Central Excises and Salt Act, 1944, and the concerned notification in the Customs Act, as well as the dealing of 'circles' separately under the Import Control Policy for the year 1979-80. In my view, that by looking into analogous statutes or provisions, it is not possible to construe the provision of the particular statute, with which we are concerned and the principle is well-settled that no tax can be imposed or excluded by analogy. 6. Learned counsel would also submit that the specifications of stainless coils and circles have been given by the Indian Standard Institution, and that also deals with, ....