9911796707
TMI Blog1989 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... amended). 1.1. Brief facts leading to the above controversy are as follows :- 1.2 The respondent company submitted a classification list of commercial shuttering plywood falling under Tariff Item 16-B for approval effective from 18.5.82 claiming the benefit of the aforesaid notification applicable to commercial plywood. A show cause notice was, however, issued to the respondent company as to why the Central Excise duty @ 30% ad valorem (basic) instead of the concessional rate of duty of 20% ad valorem (basic) as claimed by them should not be charged, since the plywood manufactured by them was structural plywood and therefore, a higher rate of duty applicable to non-commercial plywoods was liable to be imposed. On adjudication, however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; A.B. Patrika October 20,1982. PICTURE PICTURE SWASTIK Concrete Shuttering Plywood *More than 70% savings in shuttering work *Smoother & surface finish.uniform *Can be reused atleast twenty times. "Available in large panel size. *Pliable and available in different shapes. *As per IS-4990/1969 SUDERSHAN PLYWOOD INDUSTRIES HIMALAYAN PLYWOOD INDUSTRIES PVT. LTD. 4, Fairlie Place, Calcutta-700001-9033/8768-23 Phone-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm "structural plywood" and therefore, would be excluded from the definition of commercial plywood as defined in Notification 55/79-CE, dated 1.3.79. 4. Countering the aforesaid argument Ms. Savita Sharma for the respondent company has urged that shuttering plywood and structural plywood are two definite terms well understood in trade and industry. She points out that there are regular Indian Standard Specifications separately for shuttering plywood and structural plywood. These are IS 10701-1983 for structural plywood and IS 4990-1981 for shuttering plywood. She also submits that reliance on dictionary meaning is not a safe guide as has been recently held by the Supreme Court in the case of Collector of Central Excise Kanpur v. Krishna C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation laid down in the Standards Institution, then whether the article produced which was not according to the standard would be sub-standard or was known in the market as that kind of goods or not would have to be judged on evidence independent of this specification." 5. We have carefully considered the pleas advanced on both sides. We observe that there is no merit in the appeal. On the basis of the advertisement itself relied upon by the appellant-Collector, it cannot be said that the respondent company has held out its product as structural plywood. The advertisement merely mentions that it is concrete shuttering plywood which can be reused twenty times and it helps to build modern Indian temples. Nowhere the advertisement says that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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