Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944-Central Excise Tariff-Item No. 17(4) and residumy Item No. 68- Central Excises and Salt Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excises and Salt Act, 1944-Central Excise Tariff-Item No. 17(4) and residuary Item No. 68-Fibre Drum-Cylindrical portion of drum made of paper-Bottom and top of plywood reinforced with steel ring and clamp-Paper constituting 51.18% of finished product-48.82% of plywood, rings and clamps-Whether fibre drum is covered by Item No. 17(4)-Held, No-It shall be covered by Item No. 68.The appellant, manufacturing fibre drum which consisted of circular tube made out of paper or paper-board and the lid and the bottom made of plywood, reinforced with mild steel rings and clamps, sought classification of the said drum under Item No.17(4) and exemption under notification No. 66 of 1982. The Assistant Collector of Central Excise, approved the classification sought. However, by a subsequent order, the appellant was called upon to file a revised classification list classifying fibre drum under item 68, on the ground that the fibre drum was not made exclusively out of paper, it was not eligible for classification under Item No. 17(4). The appellant filed revised classification while representing his case that fibre drum was classifiable under Item No. 17(4) and not under Item No. 68. However, the Assistant Collector held that Item No.17(4) was only applicable to such goods and articles which were made exclusively out of paper or paper board. Appeal filed against this order was allowed on the finding that fibre drum was classifiable under item No.17(4). However, on appeal preferred by the Revenue, the Tribunal held that the fibre drum was classifiable under Item No. 68 of the Central Excise Tariff and not under Item No. 17(4). Hence this appeal.The appellant urged that internationally, composite paper board drums and containers even when fitted with reinforcing circular bands of other materials, other than they were classified under heading 48.16 under Customs co-operation Nomenclature which was equivalent to Tariff Item No.17(4). |
Judge | Hon'ble Mr. Justice N.P. Singh |
Neutral Citation | 1995 INSC 90 |
Petitioner | M/s. Warden And Co., (india) Pvt. Ltd. |
Respondent | Collector Of Central Excise, Thane |
SCR | [1995] 1 S.C.R. 738 |
Judgement Date | 1995-02-01 |
Case Number | 5401 |
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