BAKELITE HYLAM LTD. ETC . versus COLLECTOR OF CENTRAL EXCISE, HYDERABAD

BAKELITE HYLAM LTD. ETC . versus COLLECTOR OF CENTRAL EXCISE, HYDERABAD

Prepeg-F, being a resin impregnated cotton fabric, falls under Item 19(III) of the Central Excise Tariff as the definition includes fabrics impregnated with artificial plastic material. Prepeg-P, resin impregnated paper, falls under Item 17(2) due to specific inclusion and subsequent clarification by CBEC. Prepeg-G, manufactured from glass fabrics (not mineral fibre/yarn), does not fall under Item 22-F/22-F(4) but is assessable under residuary Item 68 as per precedent and statutory construction.

Parties
Appellant: Bakelite Hylam Ltd.; Respondent: Collector of Central Excise, Hyderabad
Jurisdiction
India
Judgment Date
14 July 1998
Procedural Posture
Civil Appeal / Appeal Against Judgment and Order of Customs Excise and Gold (control) Appellate Tribunal
Outcome
Appeals partly allowed
Legal Topics
Classification Under Central Excise Tariff, Interpretation of Tariff Items, Impregnated Fabrics and Boards
Taxation Excise Law Classification Under Central Excise Tariff Interpretation of Tariff Items Impregnated Fabrics and Boards

Case Brief

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Parties

Bakelite Hylam Ltd.

Appellant

Collector of Central Excise, Hyderabad

Respondent

Procedural Posture

Civil Appeal / Appeal Against Judgment and Order of Customs Excise and Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Proper classification of Prepeg-F, Prepeg-P, and Prepeg-G under Central Excise Tariff items
  2. 2 Application of definition and trade advice to tariff classification
  3. 3 Whether impregnated cotton fabric retains its character as cotton fabric for excise purposes

Ratio Decidendi

Prepeg-F, being a resin impregnated cotton fabric, falls under Item 19(III) of the Central Excise Tariff as the definition includes fabrics impregnated with artificial plastic material. Prepeg-P, resin impregnated paper, falls under Item 17(2) due to specific inclusion and subsequent clarification by CBEC. Prepeg-G, manufactured from glass fabrics (not mineral fibre/yarn), does not fall under Item 22-F/22-F(4) but is assessable under residuary Item 68 as per precedent and statutory construction.

Court Disposition

Appeals partly allowed

Orders

  • Impugned judgments of Tribunal set aside to extent they classified Prepeg-G under Item 22-F/22-F(4)
  • Prepeg-G held assessable under residuary Item 68 of the Tariff