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TMI Blog1997 (8) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... H. Joglekar, Member (T)]. Appellants imported Gas Lift equipments and claimed assessment under Heading 84.59(2) of the CTA, 1975. The lower authorities having classified the goods under Heading 84.59(1), the present appeal has been filed before us. 2. Shri U.K. Chaudhary, Advocate appearing along with Shri Sayram Patnaik placed before us a copy of the Calcutta High Court judgment in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst objection to Entry No. 84 is that although coal may a material or a commodity, it is not something which is produced and, therefore, the entry which applies only to goods produced in India cannot apply to Coal. No question of manufacture obviously arises. As to the production, it is said that coal produces itself and the raising of coal from the mines cannot be said to be its production. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n describing a country as producing a mineral, books of geography merely mean that the mineral can be found in the subsoil of the country concerned and when some quantity is mentioned. It means that so much is the average yield. They regard the coal only as the product of the country s subsoil. The word `produced appearing in Entry No. 84 is used in juxta position with the word `manufactured and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sense to its being made a material of consumption by human skill and labour is thus entirely correct and has a sanction of approved usage. The Judicial Committee, for example, observed in the case of The King v. Caledonian Collieries Limited , 1928 A.C. 358 that the respondents before them were producers of coal . The appellant s contention that coal is not covered by Entry No. 84, because it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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