9911796707
TMI Blog1985 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... in setting, in artificial jewellery. Until 1977 they got exemption from the payment of excise duty under the terms of the said notification. In 1978 samples were drawn by the excise authorities and there was some correspondence. On 8th March 1978, the Assistant Collector of Central Excise wrote to the petitioners that, having duly considered the matter, he had come to the conclusion that the articles manufactured by the petitioners were glass beads falling under Item 23A of the 1st Schedule to the Central Excises and Salt Act, 1944, but were exempted under the said notification. He confirmed that licensing formalities were not needed for the glass beads. 3. On 30th June 1979 samples were drawn again. On 29th August 1979 the petitioners w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause why the order of the Assistant Collector passed on 18th February 1980 should not be set aside. The show cause notice stated that on examination of the case records and representative samples, the Collector was tentatively of the view that the Assistant Collector's order was not correct because the articles manufactured by the petitioners were known as chatons and not beads in trade parlance, and the expression 'glass beads' in the said notification referred to glass beads white or coloured, i.e., small pierced balls more or less round in shape and used for necklaces, textile articles, imitation flowers and the like and for use as electrical insulators and that the petitioners' articles did not conform to this definition and were, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and were not known in the market as beads. The Board had accepted the view of the Tariff Conference and, accordingly, held that glass chatons could not be called beads for the purposes of the said notification "as the glass chatons are not pierced for threading with others. Piercing is the essential requirement before the 'glass chatons' can be called 'beads' so that these can be threaded together." 7. On 3rd March 1981 a trade notice was issued by the Central Excise Collectorate, Bombay, to the effect that the glass chatons were not eligible for exemption under the said notification, "as these are not pierced for threading with others"; piercing was the essential requirement before 'glass chatons' could be called 'beads'. 8. This pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are glass beads. There is the finding of the Deputy Chief Chemist that glass beads need not be pierced. There are affidavits of persons in the trade which do not state that only those chatons which are pierced for threading are known as trade parlance as glass beads. 12. The I.S.I, specifications, to which due weight must be given, define a bead to be, inter alia, "a small piece of glass solid or hollow of a given shape; for instance beads used for jewellery". The petitioners have, in the petition, cited the definition of a bead from the Illustrated Dictionary of Glass by Harold Newman, which reads thus : "A small object usually globular but sometimes oblate, cylindrical, (polyhedral or irregularly shaped) and generally pierced for stri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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