1999 (3) TMI 201

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..... for classification under sub-heading 3921.00 of the Schedule to the CETA, 1985. The benefit has been denied on the ground that the relevant Sl. No. of the Notification covers only cellular films or sheets, other than polyurethenes and does not cover blocks. 2. Shri N.V. Raghavan Iyer, learned Counsel submits that in terms of Note 10 to Chapter 39, the expression plates, sheets, films, foils and strips applies also to blocks of regular geometric shape whether or not printed or otherwise surface worked ................, and since blocks have been treated as covered by sub-heading 39.21 for the purpose of classification, the same interpretation should extend to the expression contained in Sl. No. 36 of Notification 53/88. In support of h .....

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..... cular material viz. polyurethane, they are excluded. In the present case there is no dispute that the blocks are not of polyurethane. In such a situation, the judgment of the Hon ble Apex Court in the case of Steel Authority of India Ltd. cited supra by the learned Counsel for the appellants is very relevant. In that case, the Supreme Court held that the Exemption Notification 121/62-C.E. exempts tar falling under Item 11 of the Schedule to the erstwhile Central Excise Tariff and the meaning of tar has to be gathered from the Tariff description in Clause 5 of Tariff Item 11; since an inclusive definition has been given to tar which includes partially distilled tars and blends of pitch with creosote oils or with other coal tar distillatio .....

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..... by necessary implication) and (2) others which are not so related to the tariff. In first type obviously the tariff heading(s) (and to understand as to what is covered by that heading or sub-heading) the Chapter Notes, Section Notes and Rules of Interpretation naturally comes into picture; Whereas the second category (including those which refers to items, commodities irrespective of the tariff heading in which they may fall) each notification has to be interpreted and applied independently and on its own. Therefore, it is neither possible nor desirable to accept the department s contention that expressions in the notifications are to be read independently and the provisions in the tariff cannot be applied, and each case has to be dealt wit .....

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