Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise and Tariff Act 1985 Tariff Headings _40.08 and 94.01 and Notes under Chapters 40 and 94 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise and Tariff Act, 1985; Tariff Headings 40.08 and 94.01 and Notes under Chapters 40 and 94; Notification No.175/1986 dated March 1, 1986: Classification-Vulcanized rubber goods used in seats of vehicles-levy of excise duty under Tariff Headings 40.08 or 94.01-Held: Since the goods manufactured by the assessee could only be used in seats as cushions of seats/parts of seats, the goods appropriately fall under Tariff Heading 94.01-Hence, the duty leviable under the Tariff Heading 94.01.Words and Phrases: 'floor or ground'-Meaning of in the context of Chapter Notes 1(a) and 2 to Chapter 94 of the Central Excise Tariff Act. Respondent-assessees are the manufacturers of vulcanized rubber goods which are cut to the shape of seats of vehicles. In the classification list filed by assessees, the product was shown under Tariff Heading 40.08 of the Excise Tariff Act. Assessing authorities claimed that the product was classifiable under Tariff Heading 94.01 and after serving show-cause notices to the assessees and hearing them, confirmed demand for differential amount of duty, holding that Exemption Notification No.175/1986 was not applicable to the product in question. The order was affirmed by the Appellate Authorities, but reversed by the Tribunal. Hence the present appeals. Appellant contended that Tariff Item 94.01 is a specific Item, which deals with seats and parts thereof; that the goods are cut to the shape of seats and are only used in seats of buses, motor vehicles and/or two wheelers and thus the goods in question cannot fall into general entry covered by Tariff Heading 40.08. Respondent submitted that the goods in question are cushions falling under Chapter 40 and are thus covered by Tariff Item No.40.08 and excluded from the purview of Chapter 94. |
Judge | Hon'ble Mr. Justice S.N. Variava |
Neutral Citation | 2005 INSC 10 |
Petitioner | Collector Of Central Excise |
Respondent | M/s. Matador Foam And Ors. |
SCR | [2005] 1 S.C.R. 145 |
Judgement Date | 2005-01-05 |
Case Number | 3832-3837 |
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