Supreme Court of India
Collector Of Central Excise, Bombay vs Jayant Dalal Private Ltd. on 29 October, 1996
Equivalent citations: 2000(72)ECC248, 1996(88)ELT638(SC), (1997)10SCC402, AIRONLINE 1996 SC 227, 1997 (10) SCC 402, (1996) 88 ELT 638, (1997) 68 ECR 771
Bench: S.P. Bharucha, S.B. Majmudar
ORDER
1. The Revenue is in appeal against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The Tribunal has held that the monomer castings produced by the respondents directly from caprolactum are not classifiable as articles of plastic under Item 15A(2) of the Central Excise Tariff but are classifiable under the residuary Tariff Item 68. In doing so, the Tribunal has, inter alia, relied upon the Tariff Advice issued on 27th November, 1980, by the Central Board of Excise and Customs which states, "the Board is of the opinion that monomer castings produced directly from caprolactum are not classifiable as articles of plastics under Item 15A(2) of Central Excise Tariff and the same are properly classifiable under Item 68 of Central Excise Tariff".
2. Having regard to the Tariff Advice which was issued by the Central Board of Excise and Customs, it is difficult to see how the Collector could have held otherwise, now the Revenue could have argued otherwise before the Tribunal, and how the Revenue could have filed this appeal.
3. The appeal is dismissed, with costs.