Commissioner of Central Excise, Mumbai Vs. M/s. Ceat Ltd. Mumbai
EmailAppeal: Civil Appeal Nos. 1676-1677 of 2002
(From the Judgment and Order dated 21.8.2001 of the Central Excise Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Bombay in F.O. Nos. C.II/2196-99/WZB/2001 in Application. No.E/Stay – 2430 and 2431/2000-Bom, A.Nos. E/3360 and 3361 of 2000-Bom)
(From the Judgment and Order dated 21.8.2001 of the Central Excise Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Bombay in F.O. Nos. C.II/2196-99/WZB/2001 in Application. No.E/Stay – 2430 and 2431/2000-Bom, A.Nos. E/3360 and 3361 of 2000-Bom)
Petitioner: Commissioner of Central Excise, Mumbai
Respondent: M/s. Ceat Ltd. Mumbai
Apeal: Civil Appeal Nos. 1676-1677 of 2002
(From the Judgment and Order dated 21.8.2001 of the Central Excise Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Bombay in F.O. Nos. C.II/2196-99/WZB/2001 in Application. No.E/Stay – 2430 and 2431/2000-Bom, A.Nos. E/3360 and 3361 of 2000-Bom)
(From the Judgment and Order dated 21.8.2001 of the Central Excise Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Bombay in F.O. Nos. C.II/2196-99/WZB/2001 in Application. No.E/Stay – 2430 and 2431/2000-Bom, A.Nos. E/3360 and 3361 of 2000-Bom)
Judges: S.N. VARIAVA, Dr. AR. LAKSHMANAN & S.H. KAPADIA, JJ.
Date of Judgment: Jan 25, 2005
Appearances:
Mr. R. Mohan, Additional Solicitor General, Mr. V. Ramasubramanian, Mr. A. Subba Rao, Mr. Hemant Sharma, Mr. B. Krishna Prasad, Mr. P.Parmeswaran, Advocates with him for the Appellant.
Mr. Ravinder Narain, Ms. Sonu Bhatnagar, Mr. Ajay Aggarwal, Mr. Sanjeev Dahiya and Mr. Rajan Narain, Advocates for the Respondent.
Mr. Ravinder Narain, Ms. Sonu Bhatnagar, Mr. Ajay Aggarwal, Mr. Sanjeev Dahiya and Mr. Rajan Narain, Advocates for the Respondent.
Head Note:
EXCISE
Central Excise Tariff Act, 1985
Tariff Headings 59.02 and 59.06 – Central excise – Classification of goods for levy of excise duty – Tyre manufacturing – Dipped tyre cord fabric used for manufacturing tyre – Whether the dipped tyre cord fabric is a high tenacity yarn classifiable under Tariff Heading 59.02 or it is rubberized textile fabric covered by Tariff Heading 59.06 – Matter remitted to Adjudicating Authority with a direction to determine whether dipped tyre cord fabric is an independent product in terms of manufacture and marketability.
Central Excise Tariff Act, 1985
Tariff Headings 59.02 and 59.06 – Central excise – Classification of goods for levy of excise duty – Tyre manufacturing – Dipped tyre cord fabric used for manufacturing tyre – Whether the dipped tyre cord fabric is a high tenacity yarn classifiable under Tariff Heading 59.02 or it is rubberized textile fabric covered by Tariff Heading 59.06 – Matter remitted to Adjudicating Authority with a direction to determine whether dipped tyre cord fabric is an independent product in terms of manufacture and marketability.
JUDGEMENT:
KAPADIA, J.
1. For the reasons given in our decision in the conjoint civil appeals, entitled Commissioner of Central Excise v. M.R.F. Ltd. (Civil Appeal No.1476 of 1999 etc.), both these civil appeals filed by the department relating to Dipped Tyre Cord Fabric are also allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law.
2. In the facts and circumstances of this case, there will be no order as to costs.
1. For the reasons given in our decision in the conjoint civil appeals, entitled Commissioner of Central Excise v. M.R.F. Ltd. (Civil Appeal No.1476 of 1999 etc.), both these civil appeals filed by the department relating to Dipped Tyre Cord Fabric are also allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law.
2. In the facts and circumstances of this case, there will be no order as to costs.
