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TMI Blog1997 (5) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... ot limited to deciding whether the decision of the departmental authority was perverse or unreasonable. In our view, the aluminium scraps, produced by the assessee in course of manufacturing utensils, could not be taxed under T.I. 27 before its amendment on 1-3-1981. In favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... s, circles, strips, shapes and sections in any form or size, not otherwise specified. -do- -do- (c) Foils (whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material) of a thickness (excluding any backing) not exceeding 0.15 mm. -do- -do- (d) Pipes and tubes other than extruded pipes and tubes. -do- -do- (e) Extruded shapes & sections including extruded pipes and tubes. -do- -do- (f) Containers, plain, lacquered, or printed, or lacquered and printed. -do- -do- Explanation : I - "Container" means containers ordinarily intended for packaging of goods for sale, including collapsible tubes, casks, drums, cans, boxes, gas cylinders and pressure containers whether in assemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake in aluminium in any finished form. The dictionary meaning of `crude' is : "In a state needing preparation for use; not refined; raw; uncooked" (Webster Comprehensive Dictionary, International Edition 1984). 7. From the Tariff Description it appears that in sub-item (a)(i) of Tariff Item 27 `crude form' of aluminium will include ingots, bars, blocks, slabs, billets, shots and pellets. That is the most primary form of the metal. Sub-item (b) of Tariff Item 27 speaks of `Aluminium Manufactures', namely, plates, sheets, circles, strips, shapes and sections in any form or size not otherwise specified'. There is no dispute that the appellant manufactures circles which have been specifically included in T.I. 27(b) and not T.I. 27(a). `Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the metal in crude form. 10. The position becomes clearer after the amendment of T.I. 27 on and from 1-3-1981. `Waste and Scrap' was specifically included in sub-heading (aa) of T.I. 27. The Tariff Description was as under :- AFTER 1-3-1981 ITEM NO. 27 - ALUMINIUM Item No. Tariff Description Rate of Duty 27. ALUMINIUM (A) In any crude form including ingots, bars, blocks, slabs, (i) billets, shots and pellets. Fifty per cent ad valorem plus Rs. two thousand per metric tonne. Wire bars, wire rods (ii) & castings not otherwise specified. -do- (aa) Waste and Scrap. -do- (b) ........... (c) ........... (d) ........... (e) ........... (f) ........... EXPLANATION I ........... EXPLANATION II ......... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or iron cast in any other shape or size. The legislature specifically included the scrap iron within the description of `iron in any crude form' in T.I. 25, but in the description of goods under the head `aluminium in any crude form', aluminium scraps were not included in T.I. 27. Even when the amendment was made on 1-3-1989, aluminium scraps were separately taxed and not included in `aluminium in any crude form'. 14. Similarly, in the T.I. 18 dealing with man-made fibres, other than mineral fibres, man-made filament yarns, cellulosic spun yarn, `Non-cellulosic wastes, all sorts' have been specifically included as sub-item (4) of T.I. 18. Sub-item (4) has been explained to include only wastes arising in, or in relation to, the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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