COLLECTOR OF CENTRAL EXCISE, GUNTUR versus M/S ARUNA STRAW BOARDS (P) LTD.

COLLECTOR OF CENTRAL EXCISE, GUNTUR versus M/S ARUNA STRAW BOARDS (P) LTD.

Single ply and multiple ply straw boards both fall under Tariff Item 17 as straw boards and are not commercially distinct; duty cannot be levied twice for the same item within the factory, thereby avoiding double levy.

Source-derived case information.

Parties
Appellant: Collector of Central Excise, Guntur; Respondent: M/S Aruna Straw Boards (P) Ltd.
Jurisdiction
India
Judgment Date
27 August 1999
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed
Legal Topics
Central Excise Tariff, Double Levy, Tariff Interpretation
Excise Central Excise Tariff Double Levy Tariff Interpretation

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Parties

Collector of Central Excise, Guntur

Appellant

M/S Aruna Straw Boards (P) Ltd.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether duty of excise is leviable on quantities of single ply straw board used for manufacture of multiple ply straw board within the factory

Ratio Decidendi

Single ply and multiple ply straw boards both fall under Tariff Item 17 as straw boards and are not commercially distinct; duty cannot be levied twice for the same item within the factory, thereby avoiding double levy.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs