TMI Blog1986 (11) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... factures Adhesive Plaster B.P.C. and declared the same as non-excisable in classification, list dated 8-12-1970 which was approved on 19-12-1971 by the then Assistant Collector of Central Excise, 3amnagar. While filing the classification list dated 2nd January, 1983 the same product was also declared as non-excisable by the assessee but the Assistant Collector, Central Excise, Jamnagar approved the same under Item No. 60 of Central Excise Tariff as Adhesive Tapes all sorts. The assessee had filed an appeal before the Collector of Central Excise (Appeals), Bombay and the said case was remanded back for de novo adjudication. Meanwhile the said manufacturer had also challenged the said classification before Honourable Civil Judge, Rajkot by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f identical product under Tariff Item 68 by the Central Board of Excise and Customs vide Order No. 29/81 dated. 31-8-1981. The appeal bearing No. V-2(60)-1017/83 was filed by the assessee as per observations of the High Court of Gujarat. The learned Appellate Collector of Central Excise had held that Adhesive Plaster manufactured by the respondents are drugs as per the Drug Control Act and these were manufactured according to the Pharmacopoeial specifications under the licence granted by the Drug Control Authority. The Collector of Central Excise (Appeals), Bombay therefore, held that Adhesive Plaster Porofix B.P.C. U.S.P. manufactured by the assessee were classifiable under Item No. 68 of the Central Excise Tariff. Being aggrieved from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llah, Adv. with Miss Radha Rangaswamy has appeared on behalf of the respondents. Shri Hidayatullah, the learned Advocate states that the respondent manufactures Adhesive Tapes B.P.C. Tariff Item 60 relates to Adhesive Tapes of all types and after 1st March, 1975 it falls under Tariff Item 68. He has referred to the British Pharmaceutical Codex, 11th Edition and on page 633 which describes Zinc Oxide Self-adhesive Plaster; Synonyms Zinc Oxide Plaster; Adhesive Plaster. Zinc Oxide self-adhesive plaster is used to secure dressings and to immobilise small areas. He further argued that it does not possess any medicinal or therapeutic properties. He has referred to Tariff Advice No. C.B.E. C F. No. 12/59/68-CX.II/I, dated 17-4-1969. Circular le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recedent. 5. Mrs. J.K. Chander, the learned J.D.R. in reply to the arguments of the respondent states that the product manufactured by the respondent is Adhesive Tape and not Surgical Dressing. Tariff Advices issued by the Board or Collectorate are not binding on the Tribunal. She has further pleaded that the decisions of the Central Board of Excise and Customs has got only a pursuasive value. She also argued that in J.L. Morison, Son and Jones (India) Ltd s case the Tribunal had come to the conclusion after going through the facts of the case and has given its detailed observations in Para No. 21 of its order. She has pleaded for the acceptance of the appeal. We have heard both the sides and have gone through the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular point of law involved in the decision is not perceived by the court or present to its mind. The court may consciously decide in favour of one party because of point A, which it considers and pronounces upon. It may be shown, however, that logically the court should not have decided in favour of the particular party unless it also decided point B in his favour; but point B was not argued or considered by the court. In such circumstances, although point B was logically involved in the facts and although the case had a specific outcome, the decision is not an authority on point B. Point B is said to pass sub silentio . A good illustration is Gerard v. Worth of Paries, Ltd. (K). There, a discharged employee of a company, who had o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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