capital goods in terms of Serial Nos. 2 and 3
of the Table below Sub-Rule 1 of Rule 57Q of the Rules, required ... final product nor capital goods as
defined in Column 2 of the Table given below Sub-Rule (1) of
Rule 57Q of the Rules
centimeters, or cut to size or shape;
handkerchiefs, cleansing tissues,
towels, table cloths, serviettes,
napkins for babies, tampons, bed
sheets and similar household,
sanitary ... penalty. It was held that the assessee was the
manufacturer of table napkins, toilet rolls and ordinary wet and
fragranted facial tissues with distinct brands
concerned
with the interpretation of item 1 and item 2 of the table to the notification.
"Notification No.14/2002-CE dated ... exempts excisable
goods of the description specified in column (3) of the
Table below and falling within the Chapter, heading No.
or sub-heading
articles made
of plastics, all sort but excluding those specified in the
Table annexed and failing under Chapter 39 of the First
Schedule ... thus not one of the Categories of articles
mentioned in the Table.
Aggrieved by the decision of the Tribunal, the Collector
of Customs has filed
exempts excisable
goods of the description specified in column (5) of the
Table hereto annexed (such goods being hereinafter
referred to as final products ... specified in the
corresponding entry in column (4) of the said Table from
so much of the duty of excise leviable thereon under the
said
duty. The said articles are
Activity Desks and Chairs, Fun Fliers, Play Table, Play Pool,
Rockers, Slides and Swings.
The assessee is engaged ... common parlance in the
matter of correct classification.
A) CLASSIFICATION OF PLAY TABLE, TABLES,
ACTIVITY DESKS AND CHAIRS.
The assessee has classified the above articles
First Schedule of the Act , and specified in column (2) of the table thereto annexed, from so much of the duty of excise leviable thereon ... duty specified in the corresponding entries in column (3) of the said table, subject to the conditions laid down in the corresponding entries in column
Government hereby exempts the excisable goods specified in column (2) of the Table hereto annexed and falling under Item No. 15 AA of the First ... laid down in the corresponding entries in column (3) of the said Table.
TABLE
_____________________________________________________________________
SI. Description Conditions
No.
_____________________________________________________________________
(1) (2) (3)
_____________________________________________________________________
1. (a) Sulphonated castor
TELCO is that the disputed items such as steel cabinets, steel tables, steel benches and steel racks are meant for storing equipments, gauges, parts ... components, dies etc. or to be used as work tables e.g., welding tables, inspection tables. These items are not of aesthetic or decorative value
Construction--Rebate provided in clause (1) of
Table of the Notifications--Whether sugar factories entitled
to though they did not produce any sugar ... other of the four blocks (mentioned in the
Table contained in the Notification) in the base year
(previous sugar year). During the current sugar year
