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TMI Blog2002 (9) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to duty as parts of EMR under para 5(d) of the said exemption notification. As already mentioned that not merely 'Agarbatti' and 'Dhoop' but preparations which are akin to 'Agarbatti' and 'Dhoop' and which can produce vapour on burning and spread perfume would fall within the meaning of that entry. From the process of manufacture of Fragrant Mat, noted above, it cannot but be held that preparation in Mat form is similar to that of 'Agarbatti'. Therefore, Fragrant Mats are classifiable under Sub-Heading 3307.41 and not under 3307.49 of the Tariff Act. Appeal dismissed. - 182 of 1995 - - - Dated:- 17-9-2002 - Syed Shah Mohammed Quadri and S.N. Variava, JJ. [Order]. - In these appeals, the short question that arises for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices. Against the judgment and order of the High Court dated March 24, 1994, allowing in the writ petitions, the aforesaid two appeals, being Civil Appeal Nos. 182 of 1995 and 108 of 1995, are filed before the Revenue. Civil Appeal No. 1649 of 1996 arose from the order of the Customs, Excise and Gold (Control) Appellate Tribunal dated April 6, 1995, allowing the appeal in the light of the said judgment of the High Court of Madhya Pradesh. 3.Mr. Mukul Rohtagi, learned Additional Solicitor General, argues that, so far as the plastic body is concerned, it is a finished product; it cannot be termed as an intermediate product and the fact that it is not being bought and sold in the market, will not militate against the marketabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rates specified in the corresponding entry in column (4) of the said Table. Sl. No. Heading No. or Sub-Heading No. of the Schedule to The Central Excise Tariff Act, 1985. Description of goods Rate 1 2 3 4 5. 85.16 (a) to (c) x x x (d) Other domestic electrical appliances Nil (e) xxx (f) Parts 20% ad valorem" 7.As can be seen from the excerpts of the Notification in question, the EMR has been exempted from the payment of excise dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in each case were found to be not marketable. Whether it is refined oil (non-deodorised) concerned in Union of India v. Delhi Cloth and General Mills [1963 Suppl. (1) SCR 586] or kiln gas in South Bihar Sugar Mills Ltd. v. Union of India [1968 (3) SCR 21] or aluminium cans with rough uneven surface in Union Carbide India Ltd. v. Union of India [1986 (2) SCC 547] or PVC films in Bhor Industries Ltd. v. Collector of Central Excise [1989 (1) SCC 602] or hydrolysate in Collector of Central Excise v. Ambalal Sarabhai Enterprise [1989 (4) SCC 112] the finding in each case on the basis of the material before the Court was that the articles in question were not marketable and were not known to the market as such. The 'marketability' is thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Mat : whether it is classifiable under sub-heading 3307.41 or 3307.49. The Revenue's case is that the Mat, being mosquito repellant, cannot be brought under Sub-Heading 3307.41 as by no stretch of imagination it can be said to be 'Agarbatti' or 'Dhoop' and it cannot also be used during religious rites. 11.The Sub-Headings read as follows : Heading No. Sub Heading No. Description of goods Rate of duty 1 2 3 4 33.07 3307.41 -- 'Agarbatti', 'Dhoop' and similar preparations is whatever form Nil 3307.49 -- Other 15% Sub-Heading 3307.30 refers to 'preparations for perfuming or deodorising rooms, including odoriferous preparation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o repel mosquitos with insecticides, coil insecticides are used to be spread through fire with its natural concomitant with smoke and ash of which mosquito mat is a latest development technology, but the one manufactured by the respondents is different and is a Fragrant Mat. This is not specifically denied by the Revenue. What is stated in the counter affidavit filed by the Revenue, is that 'Mat' cannot be said to be 'Agarbatti' by any stretch of imagination and the Mat cannot be used in substitution of 'Agarbatti' on religious rites. 13.We have already mentioned above that not merely 'Agarbatti' and 'Dhoop' but preparations which are akin to 'Agarbatti' and 'Dhoop' and which can produce vapour on burning and spread perfume would fall wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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