COMMISSIONER OF CENTRAL EXCISE, BANGALORE versus M/S. MYSORE ELECTRICALS INDUSTRIES LTD.

COMMISSIONER OF CENTRAL EXCISE, BANGALORE versus M/S. MYSORE ELECTRICALS INDUSTRIES LTD.

Reclassification of Single Panel Circuit Breakers under Heading 85.37 can be effected only prospectively from the date of communication of the show cause notice; differential amount of excise duty can be levied only from that date.

Parties
Appellant: Commissioner of Central Excise, Bangalore; Respondent: M/s. Mysore Electricals Industries Ltd.
Jurisdiction
India
Judgment Date
15 November 2006
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Classification of Electrical Goods, Retrospective/prospective Application of Circulars, Excise Duty Assessment
Taxation Customs and Excise Classification of Electrical Goods Retrospective/prospective Application of Circulars Excise Duty Assessment

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Parties

Commissioner of Central Excise, Bangalore

Appellant

M/s. Mysore Electricals Industries Ltd.

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether Single Panel Circuit Breakers are classifiable under CSH 8535.00 or CSH 8537.00 for excise duty assessment
  2. 2 Whether CBEC Circular No. 32/8/94-CX dated 14.07.1994 has retrospective effect for classification purposes

Ratio Decidendi

Reclassification of Single Panel Circuit Breakers under Heading 85.37 can be effected only prospectively from the date of communication of the show cause notice; differential amount of excise duty can be levied only from that date.

Court Disposition

appeal dismissed

Orders

  • No order as to costs