9911796707
TMI Blog1988 (1) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... was just and right in doing. The Tribunal was also right in holding that in the absence of any proof of suppression of fact, Section 11 A of the said Act would not be applicable. The show cause notice raising a demand of duty was issued on 8th of September, 1980 and the Tribunal sustained the demand for the period 9th March, 1980 to 30th June, 1980 in respect of Items 3 to 7 and 9 to 14. Appeal dismissed. - Civil Appeal No. 2860 of 1987, - - - Dated:- 19-1-1988 - Sabyasachi Mukharji and S. Ranganathan, JJ. Soli J. Sorabjee, Senior Advocate (S.R. Grover and K.J. John, Advocates, with him), for the appellant. [Judgment per : Sabyasachi Mukharji, J.]. - This is a statutory appeal from the decision and order of the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem No. 68 and not under Tariff Item No. 33C. Tariff Item 33C at the relevant time contained the Explanation-1, which is as follows ; "Explanation I. - 'Domestic electrical appliances' means electrical appliances normally used in the household and similar appliances used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train, kitchens, aircraft or ship's pantries, canteens, tailoring establishments, laundry shops and hair dressing saloons." 4. The revenue went up in appeal before the CEGAT. The Tribunal noted that the equipment's in question were used in industrial canteens, Five Star Hotels, big hospitals etc. The nature of the items such as deep fat fryer, Espresso coffee machine,' bread toaster, chappatt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otels etc. The expression "similar" is a significant expression. It does not mean identical but it means corresponding to or resembling to in many respects; somewhat like; or having a general likeness. The statute does not contemplate that goods classed under the words of 'similar description' shall be in all respects the same. If it did these words would be unnecessary. These were intended to embrace goods but not identical with those goods. If the items were similar appliances which are normally used in the household, these will be taxable under Tariff Item No. 33C. 6. It appears that the Gujarat High Court in the case of Viswa Co. v. The State of Gujarat (17 Sales Tax Cases 581) had occasion to consider whether electric fans are dome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is generally used for household purposes. It appears to us that the types of items concerned in this appeal are generally used for household purposes and that is sufficiently good test for classification in the light of the explanation to Tariff item No. 33C. 8. In view of the fact that the Tribunal recognised that the appellant had set out all the details in the classification list and the revenue had assessed him under Tariff Item 68, the Tribunal came to the conclusion that there was no intention to evade payment of duty. Therefore, the Tribunal directed that the modification of the classification list could only be prospective and not retrospective. The Tribunal was just and right in doing. The Tribunal was also right in holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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