9911796707
TMI Blog1989 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... /79, dated 1.3.79 (as 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 adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Calcutta-700001-9033/8768-23 Phone-226254 Available at:- PRESSMAN " M/s. Sree Ram Santhosh Kumar M/s. Sree Ram Plywoods, 51, Chittaranjan Avenue, Calcutta. Phone-273588. Sree Ganga Agencies, N. Gangully Road, Ranchi. Phone 25376. He further submits that the concrete shuttering plywood under consideration is a preservative treated one so that it is of repeated utility value and is durable under alternate wetting and drying conditions. He has also pointed out that the Indian Plywood has held that any variety of plywood used for making structures will cover the term "Structural plywood". 3. Apart from the aforesaid arguments in the appeal memo, the learned D.R. has also pointed out that in the absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade evidence is available IS specification should be relied upon. The learned advocate also relies upon a judgment of Calcutta High Court in the case of Union Carbide Ltd. v. ACCE [1978 E.L.T. J 180]. According to this judgment she points out that when any item of the goods is specified by the ISI that is certainly an evidence of the fact that the said item is known as such in the trade or commerce. In this context, observations in the judgment of Calcutta High Court delivered by Justice Sabyasachi Mukharji, as he was then, are very material. The learned advocate relies on the following observations :- "13................................................Therefore, when an item of goods is specified by the Indian Standards Institution, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent ISI specifications exist for structural plywood and shuttering plywood. Thus marking them out as two different products known to the trade and industry. Her reliance on the judgments of Supreme Court and Calcutta High Court mentioned supra, is well founded. Reliance on dictionary meaning is not a sale guide for determining the trade and commercial parlance of the product as has been clearly held by the Hon'ble Supreme Court in the case of Krishna Carbon Papers Ltd. (supra).
6. Accordingly, we agree with both the lower authorities that shuttering plywood is different from structural plywood and they are not the same thing in commercial and trade parlance. Hence the appeal is dismissed and the cross-objections are upheld. X X X X Extracts X X X X X X X X Extracts X X X X
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