TMI Blog2023 (10) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are not covered under serial no. 9 of the schedule IV of Notification 1/2017-IGST-Rate and correctly falls under Serial No. 453 according to which the rate of IGST is 18%. From decision in CASTROL INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-I [ 2005 (2) TMI 847 - SUPREME COURT] , it is clear that the word that is to say is mutatis mutandis applies in respect of the expression i.e. in the present case. Accordingly, the word used i.e. at serial number 9 of schedule IV of Notification it is fixed, specific and clear that only the description given in such entry shall be covered by serial no. 9. Consequently the goods of the appellant will fall under Serial No. 453 of Schedule III of the Notification 1/2017-IGST, therefore, the demand of differential custom duty shall not sustain. Time Limitation - HELD THAT:- In the present case for the clearance for the period July 2017 to November 2017, the show cause notice was issued on 09.07.2022 - since there was no suppression of fact on the part of the appellant, the demand is also hit by limitation. There are force in the submission of the learned counsel that whatever IGST needs to be paid by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial No. 9. He further submits that the entire demand was raised for the period July 2017 to November 2017. The Show Cause Notice was issued on 09.07.2022, therefore, the entire demand is time barred as there is no suppression of fact on the part of the appellant. The goods were cleared under physical assessment of the bills of entry by the Custom Officer, therefore, the description of goods, classification and claim of Notification were very much in the knowledge of the assessing officer therefore, there is no suppression of fact hence the entire demand is time barred. He also submits that in this case whatever differential IGST is demanded, the same is available as an input tax credit to the appellant, therefore, the entire case is of revenue neutral and on that basis also, no malafide can be attributed to the appellant and demand is time barred on this count also. He placed reliance on the following judgments: Sait Rikhaji Furtarnal AIR 1991 SC 354 Castrol India Ltd. 2005 (181) ELT 367 (SC) CCE vs Ballarpur Industries Ltd. 2007 (215) ELT 489 (SC) CCE vs Gas Authority of India Ltd 2008 (232) ELT 7 (SC) Aban Lloyd Chiles Offshore ltd 2006 (200) ELT 370 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed food and milk containing edible nuts with sugar or other ingredients, 75[Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible preparations in ready for consumption form 453 Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI Schedule IV 28% S. NO. Chapter / Heading/Sub heading/Tariff Item Description of Goods (1) (2) (3) 9. 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and maltodextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard Powder 5. The department seeks to apply serial No. 9 of the aforesaid Notification. From the entry of Serial No. 9 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which explains the meaning of the principal clause. It has the following properties : (1) it must not be contrary to the principal clause; (2) it must neither increase nor diminish it; (3) but where the physical clause is general in terms it may restrict it; see this explained with many examples, Stukeley v. Butler Hob, 1971 . The quotation, given above, from Stroud s Judicial Dictionary shows that, ordinarily, the expression that is to say is employed to make clear and fix the meaning of what is to be explained or defined. Such words are not used as a rule, to amplify a meaning while removing a possible doubt for which purpose the word includes is generally employed. In unusual cases, depending upon the context of the words that is to say , this expression may be followed by illustrative instances. (See State of T.N. v. PyareLal Malhotra [1976 (1) SCC 834], Mahindra Engineering and Chemical Products Ltd. v. Union of India [1992 (1) SCC 727]; SaitRikhajiFurtarnal v. State of A.P. [1991 Supp (1) SCC 202]; and R. Dalmia v. C.I.T. [1977 (2) SCC 467]. 17. The expression that is to say is descriptive, enumerative and exhaustive and circumscribes to a great extent the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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