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TMI Blog1993 (7) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... contention that the Assistant Collector had rightly allowed them the benefit of the exemption as their product satisfied both the conditions of the exemption subject to which the exemption was available namely (1) that it was a water filter and (2) that its capacity did not exceed 40 litres. 5. The learned Collector (Appeals) has erred in holding that the Notification allowed the benefit only in the case of water filters simplicitior and not in the case of water filters-cum-purifier. 6. It was their submission that Heading 84.21 covered centrifuges, including centrifugal driers; filtering or purifying machinery and apparatus for liquids or gases . 7. The Notification No. 155/86-C.E. under Serial No. 4, Column 2 mentions and under Column 3 Description of goods mentions at I.B. Water filters of a capacity not exceeding 40 litres; and Column 4 shows the rate of duty as nil. It was their contention that there was no warrant for interpreting this entry to mean that it covers only water filters simplicitors and excludes water filters-cum-purifiers. He further submitted that he would like to draw attention in this connection to the detailed description of their product as given in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, and economically suited for its intended uses. Alum etc. are added to the water to 8 coagulation as coagulation and sedimentation reduce the bacteria content of the water and are particularly effective in reducing colour and turbidity, while indirectly reducing odours and tastes. 16. Furthermore, water filtration includes slow sent filtration, rapid sent filtration and micro-straining. 17. Chlorine is most commonly used for the disinfection of water and ultra violet radiation treatment is also used. 18. He also referred to the Hackh s Chemical Dictionary, 4th Edition by Julius Grant and stated that it describes filter as (1) a strainer or a purifier; (2) a porous material through which a liquid passes for the purpose of (a) removing a precipitated or suspended matter or (b) purifying the liquid. 19. The filtration has been described as the process of separating a solid from a liquid by a borous substance through which only the liquid passes. 20. He further mentions that New Encyclo Britannica Volume 12 refers at page 118 to water purification as treatment of water to make it safe and acceptable for human use and mentions that filtration is still the most and used me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or liquids or gases. This means that this entry distinguishes between filtering and purifying therefore, we have to read the Notification referring to this Heading in the context of the above distinction. Since the Heading uses, the words filtering or purifying, the Notification allows exemption only to water filters. Therefore, only those apparatus or machinery which could act as water filters were covered whereas those which acted as water filters-cum-purifiers were not covered. It was his submission that we are not concerned here with the general meaning or the word filtering or purifying or the sense in which it is used in American laws and technical dictionaries or encyclopedias, but have to confine ourselves to the meaning intended by the legislature in terms of Heading 84.21 and the Notification issued thereunder. 26. We have considered the submissions of both the sides. We observe that filtration is one of the methods of purification. Purification of water itself is done to make it safe and acceptable for human use such as drinking and other household purposes. 27. It is also well-known that coagulation sedimentation, boiling or filtration and chlorination etc. are comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrases (at page 308) do not help us as the word purifying is used in a different context (relative to distilled spirit) and that too in terms of a particular Act. Similarly, the quotation from the New Encyclopedia Britannica Volume 19 Page 651 does not help much as the reference thereto is in the context of larger water systems and treatment plants. The definition given in the book Words and Phrases" at page 164 merely indicates that filtering also means to purify but that is not in dispute; and the same is true of the word filter is in New Websters Dictionary which shows filter also to means to strain or purify. 36. The issue before us as to be seen in the context of the Phraseology and language used in Heading 84.21 and the exemption Notification No. 155/86-C.E. and to that extent the learned DR is correct in pointing out that what we have to see is as to whether these entries cover simply filtering or purifying devices or also cover a combined apparatus. 37. To resolve this problem, we have to take the help of the principles of interpretation and in particular the one relating to interpretation of the words. 38. Since both the words filtering and purifying have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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