Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act 19135 Section 37B and Proviso (a) and (b)I Tariff sub-heading 8535 and 8537 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Tariff Act, 1985; Section 37B and Proviso (a) and (b)/ Tariff sub-heading 8535 and 8537 and Circular dated 14.7.1994: Classification-Minimum Oil Circuit Breakers-levy of excise duty- Assessee classifying the product under tariff sub-heading 8535-Issuance of Circular by the Board clarifying that the product falls under the sub-heading 8537 prospectively-Applicability of the Circular-Held: Though Circulars being issued by the Board for maintaining uniformity in the classification of excisable goods, Circulars could not restrict the Authorities to exercise their discretionary power in the specified manner-Since assessing authority had taken a prima facie view by reclassifying the product under sub-heading 8537 before issuance of the Circular, the Circular has no application to the facts and circumstances of the case. Assessee-manufacturer of Minimum Oil Circuit Breakers, calculated excise duty by showing classification of the product under tariff sub- heading 8535 of the Central Excise Tariff Act. Assessing Authorities issued show cause notices to the assessee proposing to revise the classification from sub-heading 8535 to sub-heading 8537 of the Act, and came to the finding that the product was classifiable under the sub-heading 8537, and accordingly ordered the assessee to pay differential amount of duty. On appeal, the appellate authority took note of a Circular dated 14.7.94 issued by the CBEC/Board clarifying that the product in question would fall under the sub-heading 8537 and accordingly ordered re-classification of the product prospectively and to that extent alone raised demand of differential amount of excise duty. The order was affirmed by the Tribunal (CEGAT). Hence the present appeals. Revenue contended that since show cause notices were issued by the assessing authorities prior to issuance of the Circular, the Tribunal erred in restricting the demand raised by them. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 8 |
Petitioner | Commissioner Of Central Excise |
Respondent | M/s. Eswaran And Sons Engineers Ltd. |
SCR | [2005] 1 S.C.R. 108 |
Judgement Date | 2005-01-05 |
Case Number | 5403-5406 |
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