9911796707
TMI Blog1996 (9) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... h of polythene packages, and 10 such polythene packages are packed in wooden packages. These wooden packages filled with the above product are sold to their various units for use in manufacture of "bread", payment being made by book adjustment. It was, therefore, alleged that `tuity-fruity' is "prepared & preserved food put up in united containers ordinarily intended for sale". Hence a show cause notice was issued to the respondents as to why the classification of the aforesaid goods be not changed from Tariff Item 68, as claimed in the classification list filed by them, to Tariff Item 1B on the foregoing grounds. 1.3 On adjudication, the Assistant Collector classified the goods under Tariff Item 1B. 1.4 In appeal before the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are two judgments of the Tribunal, namely : (i) 1988 (34) E.L.T. 160 (Tribunal) [C.C.E. v. Himachal Pradesh Horticulture Products Marketing & Processing Corporation Ltd. (HPMC)] and (ii) 1990 (49) E.L.T. 404 (Tribunal) [Agro Foods Punjab v. C.C.E.] which are against the Revenue and hold contrary to the finding in Modern Food (supra) on question of what is "unit container ordinarily intended for sale". 3.2 Ld. JDR, however, distinguishes the aforesaid two judgments on the ground that in those cases the quantum of contents varied in containers according to the requirement of the customers and the containers were not packed to full capacity for which those containers were designed. In the instant case he submits that it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uniform, even if the contents vary. As explained in Para 15 above, the situation of variable contents in uniform containers is not to be expected in the type of goods sought to be taxed, as seen from the example in Para 14. Further, as pointed out by the Appellate-Collector, such an interpretation would render the word "unit" in "unit containers" superfluous and, therefore, in accordance with well-known principles of construction, should be avoided." 4.2 On similar lines are the findings of the ld. Judicial Member in Para 23 of the said report in H.P.M.C.'s case. The said Para 23 is also reproduced below :- "23. I am satisfied that this view of the Collector (Appeals) in his Order No. 896 was correct. The assertion of the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
