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TMI Blog1987 (10) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... cluding certain types of rubber tubing and rubber sleeving popularly known in the trade by the name of Neoprene Rubber Tubing and Neoprene Rubber Sleeving. According to the petitioner, these tubes also are known as capillary tubing. The petitioner is stated to be supplying this rubber tubing to the Indian Explosives Limited Gomia (M.P.) and these components are used mainly in the manufacture of detonators. It was pleaded that these rubber tubing's are not used for conveying air, gas or liquids but are exclusively used as component parts of detonators. The detonators admittedly are used for exploding purposes. The Ministry of Finance, Government of India, had issued Notification No. 197/67-C.E., dated August 29, 1967, exempting from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents were not right in declining the exemption from payment of duty on the said products to the petitioner. It was also pleaded that the orders of the respondents suffer from the vice of discrimination inasmuch as similar products of M/s. Basant Rubber Factory (P) Limited have been allowed exemption from payment of duty under the aforesaid notification. 4. The counter has been filed on behalf of the respondent in the shape of affidavit of Shri H.S. Verma, Assistant Collector of Central Excise Division. It was mentioned in this affidavit that earlier the petitioner itself was showing these products in the list meant for imposing the necessary duty and the petitioner voluntarily was paying necessary dutyon the said products. It was pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mechanical apparatus'' and the 'machinery' has been defined as : "Any collection or functioning unit of machines or mechanical apparatus; the parts of a machine, collectively; any combination or system of agencies by which action is maintained". The 'detonator' is defined as follows : "a device that explodes, used for causing another substance to explode." In The Concise Oxford Dictionary the word 'detonator' is defined to mean "detonating contrivance" and the word 'machine' is defined to mean "apparatus for applying mechanical power, having several parts each with definite function; instrument that transmits force or directs its application". The word 'machinery' is defined to mean "machines, work of a machine, mechanism, contri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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