COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD versus M/S. CEAT LTD., MUMBAI

COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD versus M/S. CEAT LTD., MUMBAI

Appeals allowed; impugned judgments and orders set aside; matter remitted to Commissioner for fresh disposal as per reasons in connected case.

Parties
Appellant: Commissioner of Central Excise and Customs, Aurangabad; Respondent: M/s. CEAT Ltd., Mumbai
Jurisdiction
India
Judgment Date
17 February 2005
Procedural Posture
Civil Appeal / Final Supreme Court Judgment
Outcome
Appeals allowed; impugned orders set aside; case remitted for fresh disposal; no order as to costs.
Legal Topics
Classification Under Central Excise Tariff Act, Levy of Excise Duty, Dipped Tyre Cord Fabric
Taxation Excise Law Classification Under Central Excise Tariff Act Levy of Excise Duty Dipped Tyre Cord Fabric

Case Brief

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Parties

Commissioner of Central Excise and Customs, Aurangabad

Appellant

M/s. CEAT Ltd., Mumbai

Respondent

Procedural Posture

Civil Appeal / Final Supreme Court Judgment

Legal Issues

  1. 1 Whether Dipped Tyre Cord Fabric is liable for levy of excise duty under Tariff Headings 59.02 or 59.06 of the Central Excise Tariff Act, 1985

Ratio Decidendi

Appeals allowed; impugned judgments and orders set aside; matter remitted to Commissioner for fresh disposal as per reasons in connected case.

Court Disposition

Appeals allowed; impugned orders set aside; case remitted for fresh disposal; no order as to costs.

Orders

  • Appeals allowed
  • Impugned judgments and orders set aside