NDLI: Collector of Central Excise, Bombay Vs. M/s. K.w.h. Heliplastics Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise Tariff Act 1985: Chapter 39 Note ii (a)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Tariff Act, 1985 (5 of 1986)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Excise Laws :Central Excise Tariff Act, 1985: Chapter 39 Note ii (a). Excise duty-Heading 39.25-Sub-heading 3925. 10 or 3926.90-Tanks and vats-Capable of being used for water supply and storage-Classification of-Held: classifiable under Sub-heading 3925-10 and not under Sub-heading 3926.90-in absence of definition of the term ''builders' ware'' under Heading D 39.25 to determine whether the goods were covered under this Head, CEGAT should have applied the Rules of interpretation of the Excise Tariff-In view of R.4 CEGAT should have found out the relationship of the said goods with the description of goods under disputed headings of the classification list-Such a relationship depends upon disputed headings of the classification list-Such a relationship depends upon description, purpose and use of the E goods-Since the desription of tanks and vats tallied with that given in Note 11 (a) of Ch. 39, the said goods had relationship with Heading 39.25 Sub-heading 3925-10-Rules of interpretation of Schedule, Rr. I to 4. The respondent-assessee was engaged in the manufacture of tanks and vats. The excise authorities were of the opinion that goods manufactured F by the respondents were classifiable under Heading 39.25 Sub-heading 3925.10 as "builders' ware" whereas the respondent contended that he goods were classifiable under Heading 39.25 Sub-heading 3926.90 as "other articles of plastics" which were exempt from duty. Excise duty was, therefore, demanded from the respondents. Being aggrieved the respondents preferred an appeal before the Customs. Excise and Gold (Control) Appellate Tribunal. The Tribunal held that since no evidence was produced by the appellant-Revenue to establish that the goods manufactured by the respondent were "builders' ware" their classification would fall under Heading 39.25 Sub-heading 3926.90 and not H under Heading 30.25 Sub-heading 3925.10 of the Central Excise Tariff Act, 1985. Hence this appeal.
Judge	Honble Mr. Justice V.N. Khare
Neutral Citation	1998 INSC 11
Petitioner	Collector Of Central Excise, Bombay
Respondent	M/s. K.w.h. Heliplastics Ltd.
SCR	[1998] 1 S.C.R. 74
Judgement Date	1998-01-12
Case Number	2817

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