9911796707
TMI Blog1991 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... r authorities have found against the appellants. Hence this appeal. 2. Notification No. 49/87 exempts inter alia converted types of paper falling within Chapter 48 of the Schedule, from the whole of the excise duty leviable thereon provided that such converted types of paper have been produced out of base paper on which the appropriate duty of excise leviable under the Schedule or the additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975, has been paid. Another condition is that the base paper has not been produced out of pulp within the factory of production of the said converted types of paper. The notification is, however, not applicable inter alia to gummed or adhesive paper in strips or rolls. 3. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between reel and roll till recently and since this would be material for determination of the dispute the affidavit is sought to be introduced as an additional piece of evidence. Referring to the delivery challans and invoices submitted by the appellants before the Tribunal, the learned DR points out that in some of these documents gummed paper is shown as in rolls and in some other papers the word rolls has been overwritten to read as reels. He further submits that Notification No. 49/87 excludes gummed or adhesive paper in strips or rolls, falling within Chapter 48 of the Schedule, without specifying the heading or sub-heading in which the goods fall. This is to be contrasted with item (v) which specifies the heading numbers for paper whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and rolls . At pages 28 and 29 of the 1st Revision of the said Standard, the following definitions are found :- Reel (of Paper or Board) - Continuous web of paper or board wound on a core . Roll (of Paper or Board) - Continuous strip of paper or board rolled around itself without a core . Thus, there is a distinct difference between paper in reel and paper in roll. The former is a continuous web of paper ( web , at page 36 of the Standard, has been defined as -"Paper or board made in a continuous length") or board wound on a core, whereas the latter is a continuous strip of paper or board rolled around itself without a core. 7. As seen from Heading 48.11 and sub-heading 4823.11, the word rolls has been used in both. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paperboard, cellulose wadding or webs of cellulose fibres. Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape: 4823.11 Gummed or adhesive paper in strips or rolls". We are of the view that the gummed paper in rolls which are covered by sub-heading 4823.11 are those rolls which are cut to size or shape from larger rolls. If the goods in the present case have been cleared in the form of reels, as claimed before us, they would not be rolls cut to shape or size. This is because, as earlier noted, reel has been defined in the Indian Standard as a continuous web of paper or board wound on a core and web itself has been defined as paper or board made in a continuous length. The ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be construed in the way the same expressions appearing in the Parent Act are construed is supported by Section 20 of the General Clauses Act. It gains support also from the Full Bench judgment of the Madras High Court in U. Dakshinamoorthy v. Commission of Inquiry and Others, AIR 1980 Madras 89, wherein it has been observed as follows :- It is one of the accepted canons of interpretation that, if the same word appears in similar context in the same section or in the same paragraph of a narration, then the word so appearing has to be given the same meaning, as by attributing a different sense to the same word appearing in the same sequence, it would lead to contradictory inferences. This is not permitted while interpreting a statute or a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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