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TMI Blog2005 (12) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Customs and Central Excise, Indore, They were taken up together and are disposed of under this common order. 2. The duty demand is in regard to Acid resistance clay bricks, coal ash and stone pipes cleared by the appellant without payment of duty from 1992. The duty demands have been confirmed for the extended period by invoking the proviso to the Section 11A of Central Excise Act. We may take up the dispute in regard to each of items separately. (i) Acid Resistance clay bricks - Only fire clay bricks were liable to duty during the relevant period. Other clay bricks were exempt or attracted NIL rate of duty. On this, there is no dispute between the parties. The appellants were clearing the bricks under dispute under the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has also held that the appellant s bricks could withstand temperature up to 1520 degree centigrade and according to Lab. report, such bricks have to be treated as refractory bricks and refractory bricks are fire bricks. He has also noted that the bricks were made from fire clay as stated by the appellant s own officer. The Commissioner has further noted that, according to report of the chemical examiner, the clay contained alumina. The Commissioner also noted that, according to HSN notes, bricks which can withstand temperature of 1500 C and higher are refractory bricks. 4. In passing the order, the Commissioner overruled the appellant s contention that fire bricks and acid resistance bricks are commercially different and are for differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... characteristics mentioned in the HSN being satisfied. He has also submitted that the Commissioner has not understood the statement of the appellant s officer in the right perspective inasmuch as he had stated that the clay used by the appellant is fire clay of low grade . Appellant s record also showed that clay was drawn from different sources and not with regard to the qualities of fire clay. Learned Counsel has further pointed out that IS has laid down standards for fire clay also and the clay used by the appellant did not satisfy those standards. With regard to the CRCL report, the submission of the learned Counsel is that the observation in the report that the clay contained alumina did not help the Revenue inasmuch as alumina is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n expanded scope is not warranted since the taxing statute levies tax only on fire clay bricks and not on refractory bricks. A note in HSN is attracted only when there is doubt about the scope of the language in the statute. Present is not such a case. The words of exemption/tariff are clear other than fire clay bricks . These terms should be understood in their commercial context since excise is a tax on traded goods and commercial understanding should be taken as the understanding of the statute also. Further, the standards laid down in the country help in understanding the scope of terms. IS specifications exist for the bricks in question. They recognise only bricks which withstand 1640 C temperature as fire bricks. The standard also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (142) E.L.T. 319=2000 (39) RLT 902] that coal ash is not a manufactured product and cannot be subject to excise duty. There is merit in this contention of the appellant. This issue remains settled in favour of appellant by the ruling off the Hon ble Supreme Court in the case of C.C.E. v. Swadeshi Cotton Mills Ltd. [1996 (82) E.L.T. A160 (S.C.)]. Therefore, this demand and penalties relatable to this are also not sustainable. We set them aside and allow the appeals on this issue also. (iii) Stone Pipes : The appellant had cleared stone pipes declaring them as Salt glazed. And salt glazed pipes were exempt from duty. The impugned order has held that the appellant s declaration that they were salt glazed was false and that the pipes in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as the report has brought out that this is not a satisfactory method. The contention of the learned counsel is that, in any case, merely for the failure to report an experiment carried out pipes manufactured under salt glazing method cannot be held to be slip glazed. Learned counsel has also pointed out that the appellant had relied on the decision of this Tribunal in the case of C.C.E., Indore v. Perfect Stoneware Pipes, Jabbalpur [Final Order No. 42/2001-D, dated 29-1-2001] [2001 (129) E.L.T. 418 (Tribunal)]; but the same has not been considered by the Commissioner. 9. Clearly, the adjudicating authority has not examined the dispute from all relevant aspects and record. The report of the Central Glass and Ceramic Research Inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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