Hydrochloric Acid 39,22,195 kg.,
But of late the respondent had started claiming that the appellant is liable to pay octroi duty number under clause 40 a but under clause 40 e which is altogether illegal and has even threatened to withdraw O 4A facility.
Methylene Chloride 7,82,203 kg.
The issue which arises for companysideration in the present appeal is whether an entry in a tariff schedule which after specifying the subject matter of the entry and illustrating it with examples by using the word like can be companystrued as being limited to only the items listed by way of illustration or includes all such products as answer the classification of the entry and further whether the revenue can change the classification of the product from the specific enumerated entry, which was accepted for 13 years to the residuary clause without any change of circumstance and without discharging the burden of proof cast on the revenue to show that the particular product falls in the residuary tariff item and number in the specific enumerated entry.
It is the further case of the appellant that there has been numbertrouble in payment of octroi duty as per the schedule during the last six years as it was being charged rightly so much so that the appellant was extended O 4A facility for making the payment.
Some of the receipts of last five years wherein octroi duty has been charged under clause 40 a were attached with the plaint.
Thus, it is submitted that keeping in view the nature of the Commercial Heavy Chemicals brought by the appellant to the factory premises which is situated within the municipal limits of the respondents Committee, the appellant is liable to pay octori duty only at and number more than that.
It is the further case of the appellant that the appellant has been paying octroi duty on Commercial Heavy Chemicals brought by it to its factory under clause 40 a right from the beginning when octroi duty was imposed, without any difficulty.
The quantities as highlighted above would show that the Heavy Commercial Chemicals are being brought to the factory premises by the appellant Plaintiff is bulk.
Penicillin G 4,32,812 Bous, Pen V Acid 1,75,027 kg.
SLP C No.12343/2005 Dr. AR.
The above appeal is directed against the final judgment order dated 18.2.2005 passed by the High Court of Punjab Haryana at Chandigarh in R.S.A. number704 of 2005.
The unsuccessful plaintiff is the appellant in this appeal.
Hemane 3,45,094 kg.,
Lakshmanan, J. Leave granted.
In the plaint, in paragraph 4, it has been mentioned that the description of Annexure A itself shows that the quantity of the Heavy Commercial Chemicals is brought to the factory premises in bulk, for example, in a period of nine months from April to December 29, 1995 the receipts of Commercial Heavy Chemicals like Ascetic Acid Glacial 3,06,415 kg, Caustic Lye 6,82,205 kg, Ethyl Acetate 3,65,270 kg.,
