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TMI Blog1995 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ots and pellets of zinc together under Tariff Items 26B(1) and 26B(2a). The Collector of Central Excise (Appeals) reversed this finding holding that they were not synonymous and the decision of the Assistant Collector suffered from want of reasons. He took the view that classification of pellets could not be taken as of calots under Tariff Item 26B(2a). He, therefore, set aside the order of the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r calots nor pellets and were intermediate products not marketable but used for captive consumption only. Hence, it was contended that the goods in question were not classifiable under either Tariff Item 26B(1) or 26B(2a). In this view that the Tribunal took, the Tribunal held that the appellant was not liable to excise duty under Tariff Item 26B(2a). The Tribunal also came to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictionary meaning of the term calots nor did it try to ascertain from the evidence placed before it whether the intermediate product was known in the commercial world as calots. Merely because it came to the conclusion that it did not fall within the term pellets it took it that it fell within the expression calot used in Tariff Item 26B(2a) and accordingly made the same liable to tax. There was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, therefore, liable to excise duty under Tariff Item 26B(2a). 4. In this view of the matter we allow this appeal, set aside the order of the Tribunal and hold that the intermediate product manufactured by the appellant did not fall within Tariff Item 26B(2a). The appeal will stand allowed accordingly with no order as to costs. In the view that we take we need not go into the other questions. & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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