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TMI Blog1993 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff as against T.I. 68 as claimed by the department. In coming to the decision, the learned Collector (Appeals) has relied upon his earlier decision regarding the similar product and has decided inter alia that 'Muddy water' (water and mud mixed) for handling of which the impugned goods have been designed, is also a liquid. 2. The point raised by the department in the grounds of appeal is that liquid has been defined by the Websters Third New International Dictionary as one that is extremely fluid without being gaseous so as to flow freely typically in the manner of water and to have a definite volume without having a definite shape except such as temporarily given by a container and such as is readily lost (as by an upset or ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for which apparatus having specific mechanism namely 'Sewage pump - Nonclog' are not essential. 5. When the case was called Shri B.K. Singh, SDK appeared for the department. None appeared for the respondent who have requested that the case should be decided on merits. 6. The learned SDK quoted definitions of the terms 'fluid' and 'liquid' from the Concise English Dictionary published by 'Omega Book'. These definitions are reproduced below for facility of reference. 'Fluid' (As adjective) Composed of particles that move freely in line with each other; capable of flowing as water; liquid, gaseous, not rigid or stable. Fluid: (As a noun) : A liquid, not a solid, a substance whose particles readily move and change their .............. pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine for raising of fluids i.e. gases or liquids. 12. Conversely, anything which is capable of being raised by a pump, if not a gas will be a liquid, since a pump can only raise a fluid which term includes only gases and liquids. 13. Further as seen from Marks Standard Hand-Book for Mechanical Engineers, 8th Edition, products like glue which contain suspended adhesives in a liquid as also lime water which also contains suspended particles in water, are included in the category of liquids, so are molasses, tar and wood pulp - obviously in a fluid form i.e. pulp mixed with water. 14. In view of these definitions, the findings of the Collector (Appeals) holding that sewage being essentially muddy water and hence is a liquid is in order. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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