Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise-Tariff |
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-Item No. 22F(4)--Construction-Legislative intention- "Following namely", "that is to say ", "other manufacture", "manufacture therefrom "--Meaning. Central Excise-Tariff-Item No.22F(4), Item No.68--Glass fabric manufactured out mineral fibre--Whether exigible to duty---Arc Chamber housing manufactured from glass fabric-Duty-Exigibility. The appellant was manufacturing the tubular shaped arc chamber housings from glass fabrics. The Assistant Collector levied duty under tariff Item No.22F(4) of the Central Excise and Tariff Act. It was held that the goods were covered under tariff item 22F(4) as the percentage of the mineral fibre yarn was predominant in the weight. The Collector in appeal held that the words "manufactured , therefrom" in tariff Item No.22F(4) would include not only first manufacture of mineral fibre and yarn but also subsequent manufacture wherein mineral fibre or yarn was used. The Tribunal affirmed the order of the Collector, on construction of the expression "manufacture therefrom", and held that the goods should he manufactured from mineral fibre and yarn, that glass fabric was an intermediate stage between glass arc housing and glass fibre or yarn, yet the goods were exigible to duty under item 22F(4), as the arc housing chamber did not cease to be manufactured of glass fibre/yarn, merely because the fibre/yarn was first woven into glass fabric, and that if glass fibres/yarn were to be woven into fabrics before they could be used in the manufacture of the housing, the housing would not cease to be a manufacture of glass fibres/yarn. A five-judge Bench of the CEGAT did not agree with the interpretation put by the Tribunal and held that the entry applied to only those products the manufacture or attendant function of which was to do something with mineral fibre and yarn and it did not apply to a production which only mineral fibre or yarn was used. Again the order of CEGAT, the appellant manufacturer preferred the appeal before this Court by special leave. |
Judge | Hon'ble Mr. Justice R.M. Sahai |
Neutral Citation | 1992 INSC 19 |
Petitioner | Mahindra Engineering And Chemical Products Ltd. |
Respondent | Union Of India And Ors. |
SCR | [1992] 1 S.C.R. 254 |
Judgement Date | 1992-01-21 |
Case Number | 3251 |
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