TMI Blog1998 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... rawal, J]. - M/s. Bakelite Hylam Limited, the appellant in these appeals, (hereinafter referred to as `the appellant'), manufactures laminated boards and sheets. The laminated sheets are paper based, cotton fabric based and glass fabric based. For manufacturing paper based laminated sheet paper is passed through or immersed in a resin path (phenol formaldehyde resin) and as a result the paper is impregnated with resin. This paper is then dried. The paper which is impregnated with resin is known as `Prepeg-P'. Layers of `Prepeg-P' are then stacked and the sheets so stacked are then pressed together in a hydraulic press applying pressure and heat to make a laminated sheet. The process of manufacturing cotton fabric and glass fabric based laminated sheets is similar. In case of cotton fabric based laminated sheets cotton fabric is impregnated with resin and dried. Such fabric which is so impregnated is known as `prepeg-F'. It is also described as `Prepeg-C'. In glass fabric based laminated sheets glass fabric is impregnated with resin and the impregnated sheet is known as `Prepeg-G'. The question which fails for consideration is these appeals is with regard to the classification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jute (including Bimlipatam jute or mesta fibre) : Provided that in the case of embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, the percentages referred to in (i) and (iv) above shall be in relation to the base fabrics which are embroidered or impregnated or coated, as the case may be - III. Cotton fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials." 5. In the year 1984-85 (period relevant for Civil Appeals Nos. 2676-2678 of 1992) there was some change in the main part but the same has no bearing because there was no change in Clause III of Item 19. Item 19 (III), as amended, was in these terms : "Cotton Fabrics `Cotton fabrics' means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chadders, bed-sheets, bed-spreads, counter-panes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the `common parlance test' and has submitted that in common parlance `Prepeg-F' cannot be regarded as cotton fabric. The learned counsel has placed reliance on the decision of this Court in Purewal Associates Ltd. v. Collector of Central Excise, 1996 (87) E.L.T. 321 (S.C.) = 1996 (10) SCC 752. We do not find any substance in the said contention of Shri Vellapally. In Purewal Associates Ltd. [supra] this Court taken note of the earlier decision in Plasmac Machine Mfg. Co. (P) Ltd. v. Collector of Central Excise, 1991 (51) E.L.T. 161 (S.C.) = 1991 Supp. (1) SCC 57, wherein it was held that "where definition of a word has not been given, it must be construed in its popular sense". So also in M/s. Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh, 1981 (8) E.L.T. 325 (S.C.) = 1981 (2) SCC 528, it has been held that "if any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted". (p. 530) In Item 19 the expression "cotton fabrics" has been defined to inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polymer plus such additives as fillers, coloured plasticizers, etc. Insofar as `Prepeg-F' is concerned the matter is covered by the decision in Fenoplast (P) Ltd. (supra) and we do not find any infirmity in the view of the Tribunal that Prepeg-F is assessable under Item 19(III) of the Tariff. 10. We may now come to `Prepeg-P' which has been held to fall under Item 17 of the Tariff. In 1977-78 (period relevant for Civil Appeal Nos. 2448-2451 of 1986) Item 17(2) of the Tariff was in these terms : "Paper and Paper Board, All Sorts (including pasteboard, mill-board, straw-board, cardboard and corrugated board), in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power - X X X X (2) Paper board and all other kinds of paper (including paper or paper boards which have been subjected to various treatments such as coating, impregnating, corrugation, creping and design printing), not elsewhere specified." In 1984-85 (period relevant for Civil Appeal Nos. 2676-2678/92) Item 17 of the Tariff read as under : "Paper and Paper Board, all Sorts (including paste-board, mill-board, straw-board, cardboard and corrugate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Harmonised Commodity Description and Coding System published by Customs Co-operation Council, Brussels wherein it is stated : "Impregnated Paper and Paperboard Most of these papers and paperboards are obtained by treatment with oils, waxes, plastics, etc., in such a manner as to permeate them and give them special qualities (e.g. to render them waterproof, grease proof, and sometimes translucent or transparent). They are used largely for protective wrapping or as insulating materials. Impregnated papers and paperboards include, oiled wrapping paper, oiled or waxes manifold paper, stencil paper, indicator papers such as litmus or pole-finding papers, insulating paper and paperboard impregnated, e.g., with plastics, rubberised paper, paper and paperboard merely impregnated with tar of bitumen. Certain papers such as wallpaper base may be impregnated with insecticides or chemicals." [pp. 667-668, First Edition (1986)]. 14. It is no doubt true that impregnated paper referred to in the said notes is one which is used largely for protective wrapping or as insulating materials. But it does not mean that paper which is impregnated with resin for the purpose of manufacturing l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Item 22-F(4) or under residuary Item 68 of the First Schedule to the Central Excises and Salt Act, 1944. This Court held that the said product did not fall under Item 22-F(4) and that it would be assessable under residuary Item 68. It was observed : "The entry is in two parts, one, descriptive and the other explanatory. Both are to be read together to bring out the scope and extent of its applicability fully. The first declares the items which are assessable to duty. But restricts it to only those in relation to the manufacture of which any process is ordinarily carried on with the aid of power. Having thus specified the items and the condition on which it would be covered in the entry it proceeds to amplify it in the second part by using the words `following namely' thus explaining the items that were intended to be covered in this entry. Use of expressions `namely', or `that is to say' followed by description of goods is usually exhaustive unless there are strong indications to the contrary. Language of Serial No. 4 is plain and simple. It intends to clarify the expression `manufacture therefrom' by expanding it to include in its ambit even those manufactures in which fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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