9911796707
TMI Blog2002 (10) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... e and size, which the job workers assembled out by stitching and pasting the pieces and sent them to the assessee. The assessee then, it is claimed, if necessary, polishes the articles of leather and clear them without payment of duty. There is dispute as to what extent the job worker sent, and what the assessee did thereafter. The assessee claimed the benefit of an exemption contained in entry 1 of the table to Notification 27/93 only up to 16-3-1995 and thereafter the exemption contained in entry 10 of the table to Notification 18/95. The relevant entries in these notifications exempt unconditionally vanity bags from duty. 3. The notice issued to the appellant proposed to demand duty on two grounds. The first was that the goods in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The main heading itself refers to handbags, and similar containers. Sub heading 10 refers among other things vanity cases and vanity bags. This heading is derived from Heading 4202 of the Harmonised System of Nomenclature which includes these goods in that heading. That heading also makes a distinction between vanity cases and handbags. The following meanings are found in dictionaries vanity bags. Vanity bag - Chambers Dictionary : a container for cosmetics and a small mirror, etc. carried by a woman. Illustrated Oxford Dictionary: a bag or a case carried by a woman and containing a small mirror, make up etc. New Shorter Oxford Dictionary: a similar hand bag, box fitted with a mirror, powder puff. It is clear from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in question are vanity bags. The certificates therefore can be of no use whatsoever to decide the classification. We have therefore no hesitation in holding that the benefit of the exemption would not be available to these goods. 7. We next turn to the demand for duty on goods which the appellant contended were manufactured by the job worker and the Commissioner finds were in fact manufactured by the assessee. The assessee s stand in the reply to the notice was that the job workers assembled the pieces of leather and other articles that were sent to them by it and supplied to it the resultant finished articles. The appellant inspected them thereafter for quality, and where necessary touched them up by rectifying the defect - apply polis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant would have manufactured the goods. 9. Claiming the benefit of an incorrect notification by a manufacturer would not justify imposition of penalty on it. Penalty was therefore not imposable on the assessee or its director on this ground. The liability if any to penalty on the other aspect would have to be determined by the Commissioner along with the liability to duty. 10. The appeal is accordingly allowed. The claim for the exemption notification benefit is disallowed and the duty liability on this score is confirmed. The Commissioner shall determine the duty consequently payable taking into account the deduction on account of cum-duty-price and other relevant factors that the appellant may urge before him. The Commissioner shall ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
