COLLECTOR OF CENTRAL EXCISE, BOMBAY versus M/S. K.W.H. HELIPLASTICS LTD.

COLLECTOR OF CENTRAL EXCISE, BOMBAY versus M/S. K.W.H. HELIPLASTICS LTD.

Tanks and vats manufactured by the respondent are classifiable under Heading 39.25, Sub-heading 3925.10 as 'builders' ware' of plastics, based on their description, purpose, and use which match Note 11(a) of Chapter 39.

Parties
Appellant: Collector of Central Excise, Bombay; Respondent: M/s. K.W.H. Heliplastics Ltd.
Jurisdiction
India
Judgment Date
12 January 1998
Procedural Posture
Civil Appeal / Appeal Against Order of Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeal allowed; orders of Tribunal set aside and appeals remitted to Tribunal for consideration of limitation issue.
Legal Topics
Classification Under Central Excise Tariff Act, 1985, Builders' Ware, Excise Duty, Interpretation Rules Under Excise Tariff
Excise Law Classification Under Central Excise Tariff Act, 1985 Builders' Ware Excise Duty Interpretation Rules Under Excise Tariff

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Parties

Collector of Central Excise, Bombay

Appellant

M/s. K.W.H. Heliplastics Ltd.

Respondent

Procedural Posture

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

Legal Issues

  1. 1 Whether tanks and vats manufactured by the respondent are classifiable under sub-heading 3925.10 or 3926.90 of Chapter 39 of the Central Excise Tariff Act, 1985
  2. 2 Whether the goods are exempt from excise duty as 'other articles of plastics'
  3. 3 Application of Rules of Interpretation of Excise Tariff

Ratio Decidendi

Tanks and vats manufactured by the respondent are classifiable under Heading 39.25, Sub-heading 3925.10 as 'builders' ware' of plastics, based on their description, purpose, and use which match Note 11(a) of Chapter 39.

Court Disposition

Appeal allowed; orders of Tribunal set aside and appeals remitted to Tribunal for consideration of limitation issue.

Orders

  • Orders of the Customs, Excise and Gold (Control) Appellate Tribunal set aside.
  • Appeals remitted to the Tribunal for deciding the question relating to application of proviso to Section 11A of the Act.