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TMI Blog2022 (1) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ial decisions on discharge of the onus devolving on the assessing authority, and without going into the conformity of the description adopted in the bill of entry, it can safely be held that the revised classification does not bear the authority of law. Furthermore, as it is not controverted that the said exemption notification is available to all goods classified under heading 8471 of the First Schedule to the Customs Tariff Act, 1974, without examining the appropriateness of the tariff item, it is held that the duty liability discharged by the appellant suffices for the purpose of levy. Appeal allowed - decided in favor of appellant. - CUSTOMS APPEAL NO: 86896 OF 2021 WITH MISCELLAENOUS APPLICATION NO. 85830 OF 2021 - A/87407/2021 - Dated:- 3-12-2021 - MR ASHOK JINDAL, MEMBER (JUDICIAL) AND MR C J MATHEW, MEMBER (TECHNICAL) Shri Sujay Kantawala, Advocate for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER Miscellaneous application is disposed off as infructuous. The dispute in this appeal of M/s Cloudwalker Streaming Technologies Pvt Ltd is on the appropriate classification of interactive intelligent panel (aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted that the functions of automatic data processing machine enumerated in note 5(A) in chapter 84 of First Schedule to Customs Tariff Act, 1975 are performed by the impugned goods. He further contended that, but for this particular consignment, in all imports of theirs, as well as of others, classification under heading 8471 of First Schedule to the Customs Tariff Act, 1975 had not been disputed by customs authorities. 4. According to Learned Authorized Representative, the classification approved in the impugned order conforms to General Rules for the Interpretation of Import Tariff as the Explanatory Notes of the Harmonized System of Nomenclature (HSN) excludes machines which operate only on fixed programs from coverage under heading 8471 of First Schedule to Customs Tariff Act, 1975. He further contends that the Explanatory Notes to the Harmonized System of Nomenclature (HSN) pertaining to monitors aptly describes the goods imported by the appellant. Reliance was placed by him on the decision of the Tribunal in Wipro Ltd v. Commissioner of Central Excise, Bangalore [2001 (136) ELT 885 (Tri. - Chennai)] to contend that certification by Bureau of Indian Standards (BIS) does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction. Let us, therefore, consider the meaning of the word soap household . The word household signifies a family living together. In the simplistic language toilet soap being used by the family as household soap is too simplification to reach a conclusion. Therefore, one has to gather its meaning in the legal setting to discover the object which the Act seeks to serve and the purpose of the amendment brought about. The task of interpretation of the statute is not a mechanical one. It is more than mere reading of mathematical formula. It is an attempt to discover the intention of the legislature from the language used by it, keeping always in mind, that the language is at best an imperfect instrument for the expression of actual human thoughts. It is also idle to expect that the draftsman drafted it with divine prescience and perfect and unequivocal clarity. Therefore, court would endeavour to eschew literal construction if it produces manifest absurdity or unjust result. In Manmohan Das v. Vishnu Das [AIR 1967 SC 643] a Constitution bench held as follows : The ordinary rule of construction is the provision of a statute must be construed in accordance with the language u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct is not bought or sold or is not known or is dealt with in the market as Denatured Salt. Department s own Chemical Examiner after examining the chemical composition has not said that it is not denatured salt. On the other hand, after examining the chemical composition has opined that the subject matter is to be treated as Sodium Chloride. and, in Hindustan Ferodo Ltd v. Collector of Central Excise, Bombay [1997 (89) ELT 16 (SC)], thus 3. It is not in dispute before us, as it cannot be, that the onus of establishing that the said rings fell within Item 22F lay upon the Revenue. The Revenue led no evidence. The onus was not discharged. Assuming therefore, that the Tribunal was right in rejecting the evidence that was produced on behalf of the appellants, the appeal should, nonetheless, have been allowed. xxxx 7. Learned Counsel for the Revenue submitted that the matter be remanded to the Tribunal so that the evidence on record may be reappreciated. As we have stated, no evidence was led on behalf of the Revenue. There is, therefore, no good reason to remand the matter. to stipulate that it is for the customs authorities to first establish the appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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