TMI Blog1999 (6) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents in their Classification lists dated 25-7-1991 and 1-3-1992 classified their product Polythylene tanks insulated with Rigid Polyurethane foam upto 300 litres capacity under sub-heading 3925.99 of CETA and claimed the benefit of Notification No. 54/88 dated 1-3-1988 The product was cleared by them under the description Insulated container having capacity less than 25 litres. The Assistant Collector classified the product under sub-heading 9403.00 and confirmed the demand of duty issued under four show cause notices, holding that the product was nothing but ice box and as per Explanatory Note of HSN Ice boxes (not equipped or designed to contain an active refrigerating element) fall under heading 94.03. On appeal by the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tics are classifiable both under Chapter 39 and Chapter 94 of the Schedule to the Central Excise Tariff Act according to their functional uses and characteristics; that as per explanatory Notes of H.S.N. below Heading 94.03, Ice Boxes, Ice chests and the like and also insulated cabinets not equipped or designed to contain an active refrigerating element but insulated simply by glass of fibre, cork, wool, etc. remain classified in this heading. He further submitted that accordingly, Ice Boxes are most appropriately covered under heading 94.03 and not under sub-heading 3924.90 since they are insulated containers for maintaining temperature. He also mentioned that as per Explanatory Notes of HSN the impugned product cannot be classified unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned product is not an item of furniture and is clearly identifiable as an article of plastic. In reply the ld. D.R. submitted that containers similar to Reservoirs, tanks, vats, of a capacity exceeding only 300 litres are covered by Chapter 39 of CETA and as Ice Boxes in question are, having a capacity less than 300 litres, these cannot be classified therein. 5. We have considered the submissions of both the sides. We observe from the impugned order that the Respondents have described the product being a rectangular/square in shape made out of plastic material in the outer coverage and inside insulation was also of plastic material; that these boxes are used for the purpose of storing soft cold drinks for keeping them cold. A sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference between the meaning of the expression given in the HSN and the meaning of the term given in the Glossary of terms of the I.S. The Supreme Court, further held that since the Central Excise Tariff Act 1985, is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention. A comparison of Chapter 94, in the Central Excise Tariff Act, and the corresponding Chapter in the HSN reveals that they are similar and following the decision of the Apex Court, in case of doubt the HSN is a safer guide and the same expression has to be construed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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