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TMI Blog1998 (7) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... 1949 or under Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octori Rules, 1965 framed under the Bombay Municipal Corporation Act, 1888. (II) whether for the purpose of levy of Octroi duty Synthetic Hydrocarbon resin is to be treated as Plastic and plastic goods, plastic powder' in Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octroi Rules 1965 framed under the Bombay Municipal Corporation Act, 1888. Civil Appeals Nos. 3491-93 of 1992 relate to Octroi duty levied by the Municipal Corporation of Thane which is governed by the Bombay Provincial Municipal Corporation Act, 1949. Octroi duty is levied by the said Corporation under the Maharashtra municipality (Octroi duty) Rules, 1968 and the relevant en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the commodity in question and contended that the levy of Octroi duty on the said product under Item No. 32(c) of schedule H or Entry 53(c) of schedule I under relevant Rules is not appropriate. The substance of the contentions put forth on behalf of the respondents is that plastic is a material that contains a high polymer usually synthetic, combined with other ingredients such as curatives, fillers, reinforcing agents, colorants, plasticisers etc. While synthetic resin of which the said product is but one type is a polymer synthesized, in this particular case, for adhesive use. Secondly it was stated that synthetic resin is a polymer itself while plastic is polymer plus the additives mentioned as aforesaid. Therefore, they contended that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the construction of building, roads, and other structures and articles made of wood or cane, perfumes, toilet requisites, colours and household goods, tobacco requisites and so on. Under each heading several goods are mentioned but we cannot discern any scientific basis in bringing these goods under one heading or the other. For example in class III Articles used for fuel, lighting, washing and industrial use, it is not clear whether charcoal which is at Item No. 14 when brought into a local area which is to be used to industrial use could be subjected to octroi duty. similarly, when soap of all kinds is used in Item No. 17, boot and metal polish are lugged in. While detailing the rates of duty what is stated is 2 per cent ad valorem for wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lastic, plastic goods and plastic powder" is used along with bakelite and bakelite goods and the manner in which the legislature uses these expressions will clearly indicate that the intention is the cover all kinds of plastic material whether in primary form or in any other secondary form. Learned counsel on either side relied on technical literature on the matter to impress upon us the strength of their respective cases. We do not think it would be appropriate to rely upon such data to interpret the Entry in question in one manner or the other because in tax enactments when particular commodities are brought to taxation the meaning attributed to the commodities will be with reference to their commercial parlance, that is, if those who de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Others vs. union of India and another 1983 E.L.T. 425 (Bom.), distinction between plastic and resin was noted. The expression "plastic" was held to be broader than the expression "resin" but it was also noticed that both these terms are used indiscriminately. Though etymologically and scientifically, the products such as clay, glass or rubber could be considered to be plastic, they were never regarded as such. Again the entry that fell for consideration was item No. 51 A of the First Schedule to the Central Excise and Salt Act. We think that the appropriate manner in which the commodity in the present case, namely, plastic powder, has been treated as a separate entry it is brought to tax under Item No. 32(c) or 53 (c) to Schedule H under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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