9911796707
TMI Blog1989 (1) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : G. Sankaran, Senior Vice President]. - The issue involved in this appeal is whether Air Drive Reservoirs manufactured by the appellants in their factory and fitted to Bottom Discharge Hopper Wagons are metal containers within the meaning of Item 46 of the First Schedule to the Central Excises & Salt Act, 1944 (the Schedule is referred to hereafter as 'CET'). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operating mechanism. The Air Drive Reservoir performs the function of opening and closing the bolts on the doors of the wagons with the aid of pressure. The Additional Collector has held that though the Reservoirs might be of a highly sophisticated nature and be an integral part of the wagon, they were not different from other pressure containers sold in the market and as such they would fall unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Containers" means containers ordinarily intended for packaging of goods for sale, including (collapsible tubes, casks), drums, cans, boxes, gas cylinders and pressure containers, whether in assembled or un-assembled condition and containers known commercially as flattened or folded containers. It may be seen that for an article to be termed "container" under Item 46, it should be one ordinarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyance of petrol products and other liquids are also not excisable under the said item. This, in our view, sets out the correct understanding of the scope of the item. 5. In the light of the foregoing discussion, we hold that the subject goods did not fall for classification under Item 46, CET. The appeal is allowed with consequential relief to the appellants both as regards duty and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
