Case Law Details
Biostadt India Ltd Unit II Vs Commissioner of C.E. & S.T. (CESTAT Chandigarh)
We find that appellant is clearing Biozyme in the packages of less than 10 litres or more than 10 litre cleared under chapter heading 31051000 was accepted by the department. With regard to the goods which are less than 10 litres, the Revenue wants to classify under chapter 31051000 of chapter heading of the tariff which described he goods should be in tablet form or similar form or packages or packages goods weight not exceeding 10 kgs. Therefore, intent of the said entry is clear that the goods should be in solid form i.e. in the form of tablet or powder and not in weight.
WE have gone through the dictionary meaning of kilogram and kilometer as per dictionary unit of mass equal to 1000 gms for 1 litre unit of volume of liquid or gas. Further, in Oxford dictionary the word is defined which means unit of mass is volume.
Admittedly, kilogram and kilo litre have defined in kilo it should be sold in the form of kilo – it should be in liquid form under chapter 3101000 of the tariff talks about the tablet or similar form of packages less than 10 kgs. If we take the of nocitur a sociis, which means one or more they are un, therefore, it is clear that chapter heading covers 3105 the goods in sold forms and not in liquid form and for the goods 10 litre the classification has been admitted by the Revenue under tariff heading 310510099 of tariff Act.
In that circumstance, we hold that the classification of the product under chaper 31051000 of the Act is not applicable and the product is correctly classifiable under chapter 310510099 of the tariff.
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