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TMI Blog1991 (6) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of textile machinery. They had imported -15,000 pieces of thread guides required in manufacture of uptwisting machines. These goods were assessed to duty under Notification 179/80-Cus. and duty was charged @ 40% + 25% and CVD under T.I. 23B CET @ 30% + 5% of 30%. According to the appellants the goods are properly classifiable under T.I. 68 and duty is chargeable @ 12% as the imported items have no separate entity or utility except as part and parcel of textile machinery viz. uptwisting machines. Both the authorities below classified the items under T.I. 23B which covers chinaware and porcelainware, all sorts, while T.I. 68 covers all other articles not elsewhere specified. 3. The learned Counsel has cited the following judgments to sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the UP Sales Tax Act, 1948, and the question was whether hypodermic clinical syringes could be considered as glassware falling under Entry 39 of the First Schedule to the above Act. The Supreme Court observed that in interpreting items in statutes like the Excise Tax Acts or Sales-tax Acts, which classify diverse and technical meaning of the terms of expressions used, but their popular meaning, that is to say, the meaning attached to them by those dealing in them. The Supreme Court then went on to make the following observations which are of great relevance to the present case : Having regard to the aforesaid well-settled test the question is whether clinical syringes could be regarded as glassware" falling within Entry 39 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Courts with reference to the terms porcelainware and glassware . Thus in the case of English Electric Co. the Madras High Court had observed that although Item 23B covers porcelainware of all sorts, it was doubtful whether an article like HRC fuselinks would be within the ambit of the entry, since it had no possible analogy to any of the things specified in that entry. Again, the Bombay High Court had occasion to consider whether glass windscreens would be classifiable as glass or glassware, vide their decision reported in 1982 (10) E.L.T. 237 (Bom.). The High Court answered this question in the negative. In doing so, the High Court applied the test as to whether windscreens could be purchased from a glass or glassware shop or whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Item 23B(4)." In the case of Collector of Customs v. Rescon Manufacturing Company reported in 1990 (47) E.L.T. 457 (Tribunal), the Tribunal held in para 7 as follows : We have heard both sides, carefully gone through the submissions and also perused the citation. in Dunlop India Ltd. v. Union of India - [1983 (13) E.L.T. 1566 (S.C) = AIR 1977 S.C 597] as well as in the case of Union of India v. Gujarat Woollen Felt Mills [1977 (1) E.L.T. J 24 = AIR 1977 S.C 1548], the Hon ble Supreme Court has held that resort should be had not to the scientific meaning or the technical meaning but to their popular meanings or the meanings attached to them by those dealing in them, that is to their commercial sense. In the case of Sales Tax Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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