9911796707
TMI Blog1986 (7) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether the dehydrated garlic in the form of flakes and powder and packed in polythelene packets is covered by Tariff Item 1B relating to prepared and preserved food of the Central Excise Tariff. 3. Order-in-original passed by the Superintendent of Central Excise (Assessment Range) did not classify it under Tariff Item 1B on the ground that in common usage garlic is not understood as vegetable. Further, this product is not taken as such as an item of food and therefore, the dehydrated garlic in the form of flakes and powder could not be classified as prepared and preserved food . 4. Collector of Central Excise (appeals), Bombay in his order-in-appeal dated 23-10-1979 set aside the order of the said Superintendent on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the people in general. 7. Learned advocate for the respondent herein submitted a number of points which are as follows :- Show cause notice dated 26-9-1980 issued by the Central Government is beyond the period of six months of the order-in-appeal passed by the Collector of Central Excise (Appeals), Bombay. In support of this plea, the learned advocate relied on Delhi High Court s judgment in the case of Associated Cement Company Ltd. (1981 E.L.T. 421-DEL). Since the order-in-appeal has clearly held that liability of duty is nil in view of the exemption notification 17/70 dated 1-3-1970, therefore, any show cause notice revising this liability in terms of Section 36(2) as it stood before 11-10-1982 ought to have been issued within s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression vegetables . Relying upon its earlier decision in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola [1961 (12) STC-286-SC] the Court observed that the word vegetables must be construed neither in a technical sense nor from botanical point of view; it should be understood as in common parlance. A word which is not defined in the Act but which is a word of everyday use must be construed in its popular sense. In that case, this Court took the view that the word vegetables should be understood as denoting the class of vegetables, which are grown in kitchen garden or in a farm and are used for the taboe tables." (Emphasis supplied by the learned advocate). Shri S.K. Sharma, learned advocate further submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the show cause notice and of limitation. Accordingly, the appeal is dismissed. 10. [Order per : G. Sankaran]. - I have perused the order prepared by Brother P.C. Jain. I agree with his conclusion but would like to add a few words. 11. The Show Cause Notice issued by the Government also states as follows: It would appear that unless those articles which are eaten as food or food stuff would be covered by the expression food or food stuffs within the meaning of Item 1B of the Central Excise Tariff and if- these are not principal ingredients of such cooked or preserved food, they would fall outside the scope of Item 1B ibid and this fact would not appear to be altered by the mere fact that wider meaning is given to the word food u ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
