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TMI Blog1998 (7) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... on resin is to be treated as Plastic and plastic goods, plastic powder' in Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octroi Rules 1965 framed under the Bombay Municipal Corporation Act, 1888? Held that:- The appropriate manner in which the commodity in the present case, namely, plastic powder, has been treated as a separate entry it is brought to tax under Item No. 32(c) or 53 (c) to Schedule H under the Relevant Rules. Similar would be the position with reference to Hydrocarbon resins. Even Hydrocarbon resin is treated on the same footing as a synthetic plastic and, therefore, the goods in question cannot be treated as plastic goods or plastic powder but as separate goods and therefore, we cannot accept the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 992 relate to Octroi duty levied by the Municipal Corporation of Thane which is governed by the Bombay Provincial Municipal Corporation Act, 1949. Octroi duty is levied by the said Corporation under the Maharashtra municipality (Octroi duty) Rules, 1968 and the relevant entries which were considered by the High Court were Entry 40 (b) relating to plastic and plastic goods, plastic powder, etc. In the impugned judgment of the division Bench of the High court has held that P.V.C. Resins powder form does not fall under plastic in Entry 53(C) but falls under chemicals in Entry 40(b). Civil Appeals Nos. 7087-88 of 1993 relate to Municipal Corporation of Greater Bombay which is governed by Bombay Municipal corporation Act, 1888 and the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of which the said product is but one type is a polymer synthesized, in this particular case, for adhesive use. Secondly it was stated that synthetic resin is a polymer itself while plastic is polymer plus the additives mentioned as aforesaid. Therefore, they contended that the product in the form of pellets and not in the form of powder could be covered by Item No. 32 (c) of the Schedule to the said Act. They further pointed out that hydrocarbon resin is distinct from plastic. Entry 40(B) relates to chemical of all sorts, while Entry 53(C) relates to plastic and plastic goods, plastic powder, etc. The Bombay High court held that the P.V.C. resin in powder form does not fall under plastic and plastic goods under Entry 53(c) or entry 32(C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 when brought into a local area which is to be used to industrial use could be subjected to octroi duty. similarly, when soap of all kinds is used in Item No. 17, boot and metal polish are lugged in. While detailing the rates of duty what is stated is 2 per cent ad valorem for washing soap and bath soap costing not more than ₹ 1.25 per cake. It obviously would indicate that these goods need not lighting or washing. While soap is used as a washing material, boot and metal polish cannot be stated to be a washing material. Again various detergents used in washing clothes, floor and utensils are referred to Item No. 18. It is not clear whether it is related only to such goods which are meant for the purpose of industrial use. Viewed from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate to rely upon such data to interpret the Entry in question in one manner or the other because in tax enactments when particular commodities are brought to taxation the meaning attributed to the commodities will be with reference to their commercial parlance, that is, if those who deal with the goods understand the said goods in one manner or the other. The technical material though of course may be useful on certain aspects, the same will not be decisive of the matter. It is necessary to advert to a few decisions relied upon by the learned counsel. In chemicals and Fibres India Ltd. Vs. Union of India and Others 1982 E.L.T. 917 (Bom), a distinction was sought to be drawn about between resins, polymers, polymer plus additives and pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was item No. 51 A of the First Schedule to the Central Excise and Salt Act. We think that the appropriate manner in which the commodity in the present case, namely, plastic powder, has been treated as a separate entry it is brought to tax under Item No. 32(c) or 53 (c) to Schedule H under the Relevant Rules. Similar would be the position with reference to Hydrocarbon resins. Even Hydrocarbon resin is treated on the same footing as a synthetic plastic and, therefore, the goods in question cannot be treated as plastic goods or plastic powder but as separate goods and therefore, we cannot accept the contention put forth on behalf of the respondents that the said goods are neither plastic in nature nor powder in form and we do not accept th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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