9911796707
TMI Blog1979 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. is a small unit employing about 4 or 5 workers. The petitioners are manufacturing the items in their factory situated in Bombay. The Tariff Item No. 40 of the First Schedule to the Central Excises and Salt Act provides for levy of excise duty on steel furniture. The Item reads as under : "Steel furnitures made partly or wholly of steel, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power whether in assemble or unassemble condition and parts of such steel furniture (but excluding allotted angles and channels made out of steel)". The petitioners received a show cause notice dated July 3,1972 to show cause why a penalty should not be imposed for the violation of Rule 174 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles of furniture. The petitioners carried an appeal against the order passed by the Assistant Collector but the appeal ended in dismissal by an order dated December 31, 1975. The Assistant Collector also held the petitioner guilty for not taking due licence and for clearing the goods without payment of duty and by separate order dated December 13,1974 imposed personal penalty of Rs. 250/- on the petitioners. The Appeal preferred by the petitioners against that order was dismissed by the Appellate Collector, Central Excise, Bombay by his order dated September 30, 1975. The orders passed by the Central Excise Authorities holding that the seven items of articles manufactured by the petitioners are liable to excise duty and imposing the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plain reading of Tariff Item No. 40 makes it clear that articles liable to excise duty must be articles of furniture. This notification, in my judgment, instead of supporting the conclusion arrived at by the Assistant Collector, supports the claim made by the petitioner. 4. In the present case, the items which are held to be liable to excise duty are Metal Tube Trolley, Mini Trolley, Trolley Structure and Gas Trolley. It is not in dispute that these items though described as Trolleys are not the ordinary trolleys which are used in household or in the clinic by a Doctor. The affidavit-in-rejoinder filed by the petitioners given a clear picture of the disputed articles, and it is obvious that though the articles are described as trolleys th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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