CCE, LUCKNOW versus M/S. WIMCO LTD.

Tribunal's conclusion that waste/scrap/parings are not excisable was abrupt and lacked detailed factual analysis; matter remitted to Tribunal for reconsideration in light of relevant legal principles and judgments on manufacture and excisability.

Parties: Appellant: CCE, Lucknow; Respondent: M/s. Wimco Ltd.
Jurisdiction: India
Judgment Date: 05 October 2007
Procedural Posture: Civil Appeal / Appeal Against Customs Excise and Gold Control Appellate Tribunal Order
Outcome: Appeal allowed; matter remitted to Tribunal for fresh consideration; no costs.
Legal Topics: Classification of Excisable Goods, Manufacture Definition, Excise Liability on Waste/scrap/parings, Exemption Under Notification No. 89/95

Central Excise Classification of Excisable Goods Manufacture Definition Excise Liability on Waste/scrap/parings Exemption Under Notification No. 89/95

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Parties

CCE, Lucknow

Appellant

M/s. Wimco Ltd.

Respondent

Procedural Posture

Civil Appeal / Appeal Against Customs Excise and Gold Control Appellate Tribunal Order

Legal Issues

1 Whether waste/scrap/parings generated during manufacture of printed paper board boxes are excisable under sub-heading 4702.90
2 Whether charging of duty on such waste/scrap/parings amounts to charging duty on the same product twice
3 Whether exemption under Notification No. 89/95 dated 18.5.1995 is available

Ratio Decidendi

Court Disposition

Appeal allowed; matter remitted to Tribunal for fresh consideration; no costs.

Orders

CEGAT order set aside; case remitted for consideration afresh in light of decisions cited.