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TMI Blog1985 (2) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ment claims to be a cabinet for airconditioners. The proceedings against the appellant are the outcome of inspection dated 10-9-1976 made by the Excise authorities in the factory premises of appellant M/s. Moosa Haji Patrawala. During investigation Shri Usman Ghani Moosa Patrawala, Managing Partner of appellant M/s. Moosa Haji Patrawala, inter alia, stated that in their classification list dated 7-7-1972 which -was approved by the Supdt. Central Excise on 17-8-1972 this appellant had declared the outer wrappers (outer casings) as non-excisable. It was also given out that these were supplied to M/s. Voltas Ltd. and M/s. National Airco Pvt. Ltd. Statements of employees of these two manufacturers were also recorded. After usual investigation s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer is not an appellant in these appeals. The Appellate Collector of Central Excise, Bombay, by his order dated 6-6-79 disposing the two appeals filed by the present appellant set aside the confiscation and the related part of the order. He, however, held that the wrapper or casing was a cabinet and he upheld the findings of the Deputy Collector on this count. But for the modification in the order relating to confiscation, he otherwise upheld the orders of the Deputy Collector. Aggrieved, appellants filed Revision Applications to Government of India which are now the appeals before us. 2. At the hearing it was given out that the point whether the above described product is an outer wrapper or casing of the airconditioner of a cabin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air-conditioning mechanic, have been filed in evidence. These three affidavits would show that the wrapper or casing by those dealing with air-conditioners is not called a cabinet. From these affidavits it would also appear that the article in question is called an outer wrapper. The affidavit of Shri Bhupinder also states that no article answering to the description of cabinet is required in air-conditioner. The appellants also rely on Brussels Tariff nomenclature, Section 16, Entry Nos. 84.12 and 84.15 Air-conditioning Machines for their submission that there is no cabinet in air-conditioners. Catalogue of Voltas Crystal 1500 Model Room Air-conditioner has also been filed to show that the entire air-conditioner is fixed on a base plate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Shri Kunhikrishnan argued that applying the dictionary meaning there can be no doubt that the article is a cabinet. He further submitted that ordinary dictionary meaning should not be discarded just because it is in a dictionary. That would mean destroying the literal rule of interpretation. According to him, it is basic rule to rely upon ordinary dictionary meaning which should always prevail unless there are special reasons to justify departure. He argued that casing or wrapper is nothing but cabinet by another name and for the purpose he relied on dictionary meaning of the same given in Webster Dictionary. About omission of cabinet in Brussels Tariff nomenclature notes under heading 84.12. Airconditioners and mention of the same on R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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