M/S. BHOR INDUSTRIES LTD. versus THE COLLECTOR OF CENTRAL EXCISE, BOMBAY

M/S. BHOR INDUSTRIES LTD. versus THE COLLECTOR OF CENTRAL EXCISE, BOMBAY

Authorities below did not return a specific finding whether the items in question answer to the description of 'laminated textile fabrics'. Without this factual finding, determination of proper classification and excise duty cannot arise. The matter must be remitted for fresh disposal to determine this issue based on evidence.

Parties
Appellant: Bhor Industries Ltd.; Respondent: Collector of Central Excise, Bombay
Jurisdiction
India
Judgment Date
26 October 1999
Procedural Posture
Civil Appeal / Order on Appeal and Remand
Outcome
Appeal allowed; matter remanded
Legal Topics
Classification of Laminated Textile Fabrics, Excise Duty Liability Under Chapter 59, Application of Notification on Sub Standard/damaged Goods
Central Excise Customs Law Classification of Laminated Textile Fabrics Excise Duty Liability Under Chapter 59 Application of Notification on Sub Standard/damaged Goods

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Parties

Bhor Industries Ltd.

Appellant

Collector of Central Excise, Bombay

Respondent

Procedural Posture

Civil Appeal / Order on Appeal and Remand

Legal Issues

  1. 1 Whether waste side strips and scrap from manufacture of laminated textile fabrics are excisable items
  2. 2 Proper classification of such items under Customs Tariff Act, Chapter 59 and relevant sub-headings
  3. 3 Applicability of Notification No. 63/87 dated 1.3.1987 and classification under sub-headings 5903.19 and 5903.29

Ratio Decidendi

Authorities below did not return a specific finding whether the items in question answer to the description of 'laminated textile fabrics'. Without this factual finding, determination of proper classification and excise duty cannot arise. The matter must be remitted for fresh disposal to determine this issue based on evidence.

Court Disposition

Appeal allowed; matter remanded

Orders

  • Impugned order set aside
  • Matter remanded to Assistant Collector for fresh disposal in accordance with law