NDLI: Pefco Foundry Chemicals Ltd. Vs. Collector of Central Excise, Pune

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excises and Salt Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Central Excises and Salt Act, 1944/Central Excise Rules, 1944 : Section 4/Rule 8-Entry 68--Cylinder liner-Manufactured and supplied after machining and honing- Whether identifiable as machine part-Whether exigible to duty. The appellant was manufacturing cylinder liner by casting molten iron in specific shape. The rough surface of the cylinders was removed and after machining and honing it was delivered to Railways. The respondent took the view that at the time the cylinders were supplied to Railways, they became identifiable as machine part attracting duty. According to the appellant, the cylinders continued to be iron casting and only after Railways further treated the cylinders with honing and chrome plating, they became machine parts and excisable under the Central Excises & Salt Act, the duty being exigible under Entry 68. On appeal, the Tribunal gave a finding that by the time the goods were cleared from the factory, they ceased to be casting and assumed the character of fully machined cylinders, identifiable as such and exigible to duty under Entry 68. Being aggrieved against the Tribunal's order, the assessee preferred the present appeal. The appellant contended that till the cylinder liner was finally processed by the Railways, it was incapable of being used as machine part, and as such no excisable commodity came into being at the time when the cylinder liners were supplied to Railways. It was also contended that the authorities were precluded from issuing notice and adjudicating whether the cylinder liner was a machine part, since in respect or an earlier period the classification list claiming it as iron casting and thus exempt from duty, has been approved by the authorities.
Judge	Hon'ble Mr. Justice R.M. Sahai
Neutral Citation	1992 INSC 53
Petitioner	Pefco Foundry Chemicals Ltd.
Respondent	Collector Of Central Excise, Pune
SCR	[1992] 1 S.C.R. 891
Judgement Date	1992-02-19
Case Number	4457

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