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TMI Blog1988 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... r his order, dated 11-4-1984 denied the benefit of exemption claimed by the respondents and directed that duty was payable under Item No. 68-CET. The said order was set aside by the Collector of Central Excise (Appeals), Bombay under his order, dated 28-11-1986. This appeal by the Collector of Central Excise, Ahmedabad is against the said order. 2. We have heard Shri Balbir Singh for the department and Shri A. Hidayatullah, advocate for the respondents. 3. The products described under the heading "enamelware-glasslined equipments and articles" in Classification List No. 7/83, sought to be made effective from 28-2-1982, are described in the classification list as below : A : Autoclave (Glasslined reactor/reaction vessels storage tanks suitable for 2.5 atm. 6 atm. working pressure having cap to 10,000 litres and heat exchanger. B : Distilling Unit/pan varying capacity from 100 litres/50 litres to 2000 litres/1000 litres, crystallising units, pressure filters their spare parts, pipe, fittings impeller agitator, anchor agitators, shafts, blades, condensers, distance pieces, extension colars, covers, flanges, reducers, tees, cross, elbows, stuffing box, manhole c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained without raising the question of limitation. It is thereafter that the appeal had been preferred before the Collector (Appeals) and, as mentioned earlier, the Collector (Appeals) had allowed the appeal and set aside the order of the Assistant Collector. 6. The reason why the Assistant Collector denied the benefit of exemption claimed by the respondents is stated in his order as follows : "These equipments are made at very few places in India which can be counted on finger tips. Unless it is manufactured as per specification given by the client, it cannot be sold in the market. Secondly, such equipments are glasslined in the inner surface of the vessel whereas the outer surface remains as it is i.e. metal surface. After going through the records and literature placed before me, I have come to the conclusion that merely by enamelling the inner parts of the vessels, it cannot become 'ENAMELWARE'. It only remains glasslined equipments even in the technical literature it has been described as 'ENAMEL COATED EQUIPMENTS' and not as Enamelware. Even in the trade parlance, the tailor made glasslined equipments are not called as "ENAMELWARE". In his order-in-appeal the Collector (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, have to fall back only on the meaning of the term as could be found either in text books or in dictionaries. An extract from the book Chemical Process Industries by Shri R. Norrie Shreve and Johnson A. Brink (4th edition) has been filed. But this also is only to establish that glasslining is also known as enamelling. This does not help us to find out whether the subject goods would be known generally as enamelware. 9. In the circumstances we have to look into the dictionary meanings only of the term "ware". The New Webster's Dictionary of the English Language (Deluxe Encyclopaedic Edition) gives the meaning as "articles of merchandise; goods; a service or a saleable item produced by artistic or intellectual endeavour. A special type of manufactured item, used in a compound word; as, chinaware; pottery, or a special type of pottery" The Shorter Oxford English Dictionary on Historical Principles (3rd edition) contains in Volume 2 the following meaning of term were : "Articles of merchandise or manufacture; the things which a merchant, tradesman or peddler has to sell; goods, commodities. 1. An article of merchandise, a saleable commodity (rare) 1881. 2. With defining word, ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales Tax U.P., Lucknow v. Anup Sanitary Stores, (1978) 42 S.T.C. 408 at p. 409 (All.). 10. Reference was made by the learned counsel in this connection to 1983 E.L.T. 1249 (a case of the present appellants themselves) and 1979 E.L.T. (3 36) (English Electric Company of India Ltd.). The earlier case is useful in this connection only to establish that frit (used in the glasslining of equipment) would be glass, though not glassware. The second decision dealt with a question whether HRC cartridge fuse links would be porcelain ware. The High Court in that connection took note of the meaning given to the term ware in the Shorter Oxford English Dictionary, where the meaning has been given as "articles of merchandise or manufacture; the goods which a merchant, tradesman or peddlar has to sell; goods; commodities". Having carefully considered all the above meanings as given in these dictionaries etc. it appears to us that the term "ware" is used in connection with articles that are sold across the counter as readymade saleable articles and would not apply to huge machinery parts or equipment (as are the subject goods) which are made on specific orders for particular machines and supplied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fications and the tariff advices. The dictionary meaning relied on by him was with reference to the Random House Dictionary of the English Language (College Edition) which defined enamelware as metalware, as cooking utensils covered with an enamel surface. This definition in our opinion would go in support of our earlier conclusion that this term enamelware would apply to readymade goods saleable across the counter rather than tailor made special machinery equipment. We may incidentally note that in the order of the Collector (Appeals) reference is made to IS 2727 of 1977 also, apart from IS 2717/1979. Shri Balbir Singh submitted that there appears to be no IS 2727 of 1977.
15. In the light of our discussion earlier we are satisfied that the benefit of the exemption claimed by the respondents was not available to them with reference to their products supra. We accordingly hold that the Assistant Collector was right in rejecting the claim for exemption and that the Collector (Appeals) was in error in setting aside the said order. Accordingly we allow this appeal, set aside the order of the Collector (Appeals) and restore the order of the Assistant Collector. X X X X Extracts X X X X X X X X Extracts X X X X
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