Customs, Excise and Gold Tribunal - Delhi
Hindustan Bobbin Ltd. vs Collector Of Central Excise on 10 September, 1987
Equivalent citations: 1987(13)ECR901(TRI.-DELHI), 1987(32)ELT616(TRI-DEL)
ORDER
S.D. Jha, Vice President (J)
1. We have heard Shri N. Mookherjee, Advocate for the appellants and Shri L.C. Chakrabarti, JDR for the respondents and have perused the papers.
2. The issue for decision in this appeal by the manufacturers is classification for the purpose of Central Excise of Aqueous Solution of Phenol Formaldehyde for the period prior to amendment of the Tariff Item 15A on 1-3-1982.
3. Shri Mookherjee, in the above connection draws attention of the Bench to the decision of the Hon'ble Delhi High Court in India Plastics and Chemicals Pvt. Ltd. v. Union of India and Ors. [1981 (8) ELT 108 (Delhi)]. This decision relates to classification of the same product and for the same period. Shri Chakrabarti, for the respondent also agrees that this decision relates to the same product and the same period before amendment of Tariff Item 15A w.e.f. 14-3-1982. He also agrees that the issue involved in the present appeal is fairly covered by that decision.
4. Following the decision of the Hon'ble Delhi High Court, we accept the present appeal and held that Aqueous Solution of Phenol Formaldehyde at the material time was not classifiable under Tariff Item 15A(1) of the Central Excise Tariff. The appeal is allowed with consequential relief to the appellants.