9911796707
TMI Blog1991 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of plastic film capacitors. However, the concessional assessment claimed by the appellants was denied on the grounds that Notification No. 30/81 dated 1-3-1981 exempted tin foil, whereas the imported materials was an alloy of tin, lead and certain other metals. The appellants' claim for refund of differential duty amounting to Rs. 9,010.18 was rejected by the Assistant Collector. 2. In the appeal against the Assistant Collector's order the appellants contended that foil made of tin without admixture of any alloying element was not usable as raw material in the manufacture of plastic film capacitors and on this account the Government had issued revised Notification No. 231/83 extending concessional rate of duty to both tin f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obviate the problems in this regard, the matter was taken up with the Department of Electronics, and on their recommendation, the Government had issued the Notification No. 51/83 to revise the relevant entry to read as 'tin foil or tin alloy foil". He reiterated his stand that Notification No. 30/81 has to be interpreted to cover tinalloy alone is usable for the manufacture of capacitor. In support of his case he placed reliance on the following case law :- (i) United Electrical Indus. Ltd., Bombay v. CC - 1983 (13) E.L.T. 991 (ii) Orient Paper Mills, Brajranagar v. CCE, Calcutta - 1985 (13) E.L.T. 1813 (iii) CCE v. Parle Exports (P) Ltd. - 1988 (38) E.L.T. 741 (S.C.) (iv) The Tata Oil Mill Co. Ltd. v. CCE - 1989 (43) E.L.T. 183 4. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cription of goods For the manufacture of goods 12. 80 (i) Tin foil (ii) Tin alloy wire Plastic film capacitors or resistors other than heating resistors. It is seen that in the Bill of Entry filed by the appellants the goods were declared as 'tin foil' on the basis of the short description of the goods in the invoice which read as 'tin foil'. The invoice indicated the goods were 'raw material for the manufacture of electronic plastic film capacitors'. The composition of the material of the foil as indicated in the invoice read as "83% Sn, 15% Pb, 2% Sb". The appellants' case is that tin foil can be used for winding the plastic film capacitors only after alloying it with certain other materials for imparting strength to prevent tearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 30/81. In this regard the following extract from the decision of the Honourable Supreme Court of India in the case of CCE v. Parle Exports (P) Ltd. (supra) is relevant :- "How then should the courts proceed? The expressions in the Schedule and in the notification for exemption should be understood by the language employed therein bearing in mind the context in which the expressions occur. The words used in the provision, imposing taxes or granting exemption should be understood in the same way in which these are understood in ordinary parlance in the area in which the law is in force or by the people who ordinarily deal with them. It is, however, necessary to bear in mind certain principles. The notification in this case was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of, provided no violence is done to the language employed. It must, however, be borne in mind that absurd results of construction should be avoided." 8. It has been contended on behalf of the Revenue that the continuance of the exemption on 'tin foil' in the revised Notification No. 231/83 in which exemption was extended to tin alloy foil' as well was indicative of the fact that tin foil' without any alloying material was also usable as in the manufacture of plastic film capacitors. On this reasoning it has been argued that Notification No. 30/81 could be deemed to cover only 'tin foil' not having any admixture of other alloying materials. In this regard we find on perusal of the letter dated 21-3-1983 addressed to the appellants by the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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