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TMI Blog1990 (8) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... of artificial teeth holding Central Excise Licence in Form L-4 bearing No. BLS/II/NES/68/7185 dated 20th November, 1985. The appellant had filed a classification list No. 144/86 dated nil classifying their products Artificial Teeth under sub-heading 9021.00 of Heading No. 90.21 of Chapter No. 90 and had claimed exemption from payment of duty in terms of Notification No. 71/86-CE., dated 10th February, 1986 as amended by Notification No. 164/86-CE., dated 1st March, 1986 at Item No. 11. The Assistant Collector held that the des.c.ription given under sub-heading 9021.00 of Heading 90.21 of Chapter No. 90 as Artificial Parts of the Body correctly confirms the des.c.ription, sub-heading No. 9021.00 fixes the tariff rate at 15% and Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bt that the artificial teeth were nothing but artificial limbs which are transplanted in the denture of an individual when natural teeth come out or fall out but it was not something which was essential for the human body. The Collector (Appeals) had further observed that artificial teeth are more of cosmetic luxury than an essentiality for a human body. He had upheld the order passed by the Assistant Collector and had rejected the appeal. 3. Being aggrieved from the aforesaid order, the appellant has come in appeal before the Tribunal. 4. Mr. Willingdon Christian, the learned advocate has appeared on behalf of the appellant. He has reiterated the contentions made in the appeal memo. He pleaded that the appellant manufactures artificial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal-cum-Superintendent, Dr. R. Ahmed, Dental College and Hospital, Calcutta (page 32 of the paper book). He has pleaded that these opinions were filed before the Collector (Appeals) . He has also argued that the opinion of experts cannot be rejected. In support of his argument, he has referred to a judgment in the case of Collector of Central Excise, Bombay v. M/s. Amaratara Industries reported in 1988 (18) ECR 94 (CEGAT SB). The learned advocate further argued that teeth are very essential for the body and without teeth we cannot lead a normal life. He also argued that in case the appellant s plea is not accepted, alternatively, it is a settled law that in case where there is a doubt, the benefit of such doubt has to be given to the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of limb is given as under :- LIMB - one of the jointed appendages of the human or animal body, as an arm or leg. The definition of limb as given in McGraw-Hill DICTIONARY OF S.C.IENTIFIC AND TECHNICAL TERMS, second edition is as under :- limb - An extremity or appendage used for locomotion or prehension, such as an arm or a leg. (ASTRON). The circular outer edge of a celestial body; the half with the greater altitude is called the upper limb, and the half with the lesser altitude, the lower limb. (BOT) A large primary tree branch. (DES ENG.) 1. The graduated margin of an arc or circle in an instrument for measuring angles, as that part of a marine sextant carrying the altitude s.c.ale. 2. The graduated staff of a levelling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Swat and others reported in 1978 (2) E.L.T. J 350 has held as under :- It is well established that in a taxing statute there is no room for any in-tendment but regard must be had to the clear meaning of the words. If the taxpayer is within the plain terms of an exemption he cannot be denied its benefit by calling in aid any supposed intention of the exempting authority. In a Court of Law or Equality what the legislature intended to be done or not to be done can only be legitimately as.c.ertained from that which it has chosen to enact either in express words or by reasonable or necessary implication. 8. Loss of teeth does not make a person handicapped and in view of the dictionary meanings reproduced above, teeth cannot be equ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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