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TMI Blog1994 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Notification 175/88-C.E., dated 13-5-1988 as amended by Notification 63/91-C.E., dated 25-7-1991. Assistant Collector by a speaking order dated 18-10-1991/30-10-1991 upheld the contention and declaration of the aforesaid goods as classifiable under Tariff Heading 73.23 and entitled to benefit of the aforesaid notification. 2. Collector of Central Excise, Bombay-III, excercising his power under Section 35E directed filing of an application before the Collector (Appeals) for classification under Tariff Heading 73.24 and denial of benefit of the said notification. The impugned order upholds the application (appeal) of the Revenue. Hence this appeal before the Tribunal. 3. Learned advocate, Shri A.V. Naik for the appellants has u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs is concerned, it has received judicial interpretation by this Court in State of Uttar Pradesh v. Indian Hume Pipe Co. Ltd., wherein it has been laid down that `sanitary fittings , according to the popular sense of the term, mean such pipes or materials as are used in lavatory, urinals or bath-rooms of private houses or public buildings. The G.I. pipes sold by the assessee would, therefore, fall within the description of `sanitary fittings only if it can be shown and the burden of so doing would be on the revenue, that they were meant for use in lavatories, urinals or bath-rooms. It does not appear that the attention of the assessee and the tax authorities was drawn to his aspect of the question and hence no material was brought on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply. Moreover the words `water supply fittings do not occur in isolation, but they are used in juxtaposition of the words `sanitary fittings . The entire expression `water supply and sanitary fittings is one single expression and the words `water supply fittings must receive colour from the immediately following words sanitary fittings . We are, therefore of the view that expression water supply fittings in the context in which it occurs means such pipes or materials as are meant for use for supply of water to or in lavatories, urinals or bath-rooms of private houses or public buildings and they do not include heavy pipes which are laid underground as mains for carrying water supply from one area or place to another." 3.2. Learned ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the paper book with the appeal, produced by the appellants themselves, he points out to the following message Makers of India s Widest Range of Sanitaryware bring to you . . . .. A choice of Exquisite Kitchen sinks in polymer concrete, the most modern material . He submits that this evidence proves that in commercial parlance, kitchen sinks are known as `sanitaryware . He also points out that it is common knowledge that drain pipes connected with the kitchen sink takes out the dirt and the dirty water after washing the vegetables and utensils in the kitchen. The drain pipe ultimately is connected to Municipal Committee s sewerage. Apex Court s judgment in G.S. Pai Co. has no appli- cation to the present context. The Court was conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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