9911796707
TMI Blog1995 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ted under Notification No. 87/82, dated 28-2-1982. It was charged that the respondents had manufactured cabinets meant for the coolers but they had not filed any classification list or price list in respect of the cabinets and had not paid any duty on the same before they were used captively in the manufacture of water coolers. Show cause notice was issued accordingly and the same was duly answered by the party denying the charges stating that no items answering to the description Cabinets comes into existence in the course of manufacture of water coolers. They described the process of manufacture of water coolers in which the rectangular casings housing the water cooler assembled comes into existence and such casing cannot be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Refrigerator wherein the term cabinet figures 1474 :1959. In the ordinary course, the term cabinet is understood as A piece of furniture consisting of a Chest or a box with drawers and doors, a cupboard with shelves doors, a console especially one which houses a TV or a radio receiving set Lexican Websters Dictionary. The water cooler is protected by the casing. The ISI specification for self contained drinking water coolers refer to the casing as panels. It is not called a cabinet anywhere. It is known as a Cabinet in normal trade parlance. These are not sold as such. They do not come into existence separately. The panels and the machinery are installed in a sequence simultaneously. A base plate with vertical slotted angles are fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eciding the product in question as cabinet without bringing any evidence to show that item can be called as cabinet. Referring to the para 7 of the order passed by the Asstt. Collector, he submitted that the Asstt. Collector arrived at the conclusion that the casing of water cooler is nothing but a cabinet but not substantiated with supported evidence. On the other hand he himself has given a clear finding that it is not known as such in trade and commercial parlance. Since the term cabinet has not been defined in the Notification, the burden lies on the department to prove how the item can be understood as cabinet and in the absence of any evidence it cannot be called as cabinet and furthermore there was a positive finding by the Asstt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cabinet. Casing of the water cooler as such is not mentioned in the notification. The term cabinet has not been defined either in the notification or in the tariff as it was rightly argued on behalf of the respondents. Hence it is for the department to show that casing of water cooler is a cabinet by adducing sufficient evidence. In fact the Tribunal has held in the aforesaid case that department is not precluded from producing the evidence at a later date to show that wrapper or outer casing is a cabinet. Since such evidence is not forthcoming in this case and in view of the positive finding given by the Asstt. Collector that the item as such is not known as cabinet in the trade and commercial parlance, the Collector (Appeals) was r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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