2017 (2) TMI 896

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..... that: - the product is in the shape of blade, which is covered by plastic shell. The said blade can be taken out from plastic shell by use of button. The blade is divided into number of segment and each segment can be snapped off after use. While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil sharpener, whereas this b .....

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..... he claim of the exemption of the appellant was rejected by the lower authorities. Aggrieved by the said order, appellant is before Tribunal. 2. Ld. Counsel argued that product manufactured by them is pencil sharpener, in respect of the said argument he produced photo copy of the purchase order dated 9-1-1999 from Sadguru Agencies, wherein the order for supply of 1000 pencil sharpener was made t .....

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..... 4/97-C.E. cannot be extended to the appellant. On the copy of literature from the internet produced by the Ld. Counsel, he argued that none of the product which appeared in the said search were of the kind of goods manufactured by the appellant. He argued that product manufactured by the appellant is safety knife/cutter and not pencil sharpener. He further pointed out that appellant had fraudulent .....

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