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2014 (12) TMI 1408 - BOMBAY HIGH COURTInterpretation of statute - entry C-I-29 and notification thereunder dated 9.5.2002 - packing materials - classification of goods - HELD THAT:- The Notification itself states that in exercise of powers conferred by Entry 29 of the schedule ‘C’ appended to the Bombay Sales Tax Act, 1959 (Bom.LI of 1959), the Government of Maharashtra, with effect from the 1st April, 2001, and in supersession of the Government Notification, Finance Department, No.STA.1100/CR-122/Taxation-1, dated 11th August, 2000, specifies the goods, more particularly described in the Schedule appended to this Notification, to be Industrial inputs and packing materials, whether sold under a generic name or any brand name, for the purposes of the said entry no.29. If the Industrial inputs and packing materials and covered from time to time under the heading or sub-headings as the case may be of the Central Excise Tariff Act, 1985 have been brought within the purview of a single Notification then we must see as to why the supersession was effected. The earlier Notification of 11th August, 2000 also notified the Industrial inputs and packing materials. The articles such as Ghamelas might be used in construction, agriculture etc. but they are not industrial inputs or packing materials would exhibit complete ignorance of the commercial word as well. It is for that reason that we emphasised the principles evolved by the Hon’ble Supreme Court. If they would guide us and they were equally binding and ought to have guided the Tribunal when it exercise its initial Appellate jurisdiction. In such circumstances, the plain reading of the entry and as made by the Tribunal in the initial stage while deciding the Appeal to be found in paras 10 to 12 of its order would demonstrate that it is this exercise which thereafter put the Tribunal itself in doubt. It is that doubt which required it to refer the questions to this Court. None would now therefore fault the Tribunal for reading the entry industrial inputs and packing materials properly. The fact that the Industrial inputs and packing materials have been notified throughout under the Notifications and in terms of the heading or sub-headings of these articles and materials under the Central Exercise Tariff Act, 1985 would show that household wares or domestic articles were not intended and rather never intended to be brought in. The exclusionary part of the entry itself will clarify this aspect. The articles of plastics and notified for use of conveying or carrying articles packed in plastic materials would denote that the understanding throughout was to bring in such articles which are used in trade, commerce and Industry. The Tribunal was not correct in concluding that all articles which have been manufactured by the dealer would not fall in the Entry C-I-29 and Notification dated 9th May, 2002 - the issue is necessarily have to be answered and in terms of the articles referred to in the notification in favour of the dealer against the Revenue. Reference disposed off.
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