9911796707
TMI Blog2006 (1) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... e per cent? In order to answer this controversy, a reference to entry 9 of the First Schedule to the Act requires to be made. Entry 9 of the First Schedule to the Act is as under: "Cement, water and weatherproofing components." At this stage, we intend to make it clear that there are several other entries under the First Schedule to the Act. Whenever the Legislature wanted to include all kinds of materials, it would specifically use the words, "all kinds" immediately after the commodity. For instance, there is an entry at serial No. 10, which speaks of "chemicals of all kinds". Similarly, entry at serial No. 2 speaks of "arms of all kinds" including guns, rifles. The State Government has issued a N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der entry 9 of the First Schedule to the Act and exigible to tax at the rate of 5 per cent in view of the notification issued by the State Government dated March 30, 2002. In support of his contention, the learned counsel places heavy reliance on the observation made by the apex Court in the case of Kajaria Exports Limited v. Union of India [1995] 3 Supp SCC 61, and also in the case of Associated Cement Co. Ltd. v. State of M. P. [2006] 144 STC 95. In Kajaria Exports Limited v. Union of India [1995] 3 Supp SCC 61, the Supreme Court while approving the observations made by the learned single Judge of the Calcutta High Court in the case of Purabachal International, In re [1985] 9 ECC 305 (Cal); [1985] 21 ELT 673, has stated as under: " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng process, chemical requirements, physical requirements, etc., of ordinary portland cement. The chemical requirements of white portland cement and ordinary and low heat portland cement are quite distinct and separate. The learned single Judge has also observed that the pricing of the two commodities is quite different. Their chemical composition and uses are also quite different and in the commercial world, the two are treated as different commodities. He has, therefore, held that for the purposes of import, white cement is not a canalised item at Sl. No. 8 of appendix 5, Part 'B'. We respectfully agree with these findings of the learned single Judge. What is more important, the entry in question makes a clear reference to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC); [2002] 8 SCC 139, it has been held that it is axiomatic that if the product is not cement but can be used for some purposes like cement, such product is not cement. We are, therefore, of the opinion that refractory material produced by the appellant does not fall within the entry 'all types of cement' and consequently, it is not exigible to levy of export tax." As we have already stated, entry 9 of the First Schedule to the Act speaks of cement, water and weatherproofing components. The Legislature has not used the expression "cement of all kinds". In Kajaria's case [1995] 3 Supp SCC 61, the Supreme Court has made a clear distinction between "ordinary portland cement" and "white cement" ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
