COMMNR. OF CENTRAL EXCISE, MEERUT-II versus M/S. SUNDSTRAND FORMS P. LTD.

COMMNR. OF CENTRAL EXCISE, MEERUT-II versus M/S. SUNDSTRAND FORMS P. LTD.

Carbonless paper emerging at the intermediate stage is a distinct, marketable commodity, capable of being bought and sold, and thus classifiable under Heading 48.16 of the Central Excise Tariff Act, 1985. Excise duty at 20% is payable on it. The Tribunal erred in upsetting the Commissioner's findings; the Commissioner's order is restored.

Parties
Appellant: Commissioner of Central Excise, Meerut-II; Respondent: M/s. Sundstrand Forms Pvt. Ltd.
Jurisdiction
India
Judgment Date
30 August 2011
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Judgment
Outcome
appeal allowed
Legal Topics
Classification of Goods Under Central Excise Tariff Act, Marketability of Intermediary Products, Interpretation of Tariff Headings
Tax Law Excise Law Classification of Goods Under Central Excise Tariff Act Marketability of Intermediary Products Interpretation of Tariff Headings

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Parties

Commissioner of Central Excise, Meerut-II

Appellant

M/s. Sundstrand Forms Pvt. Ltd.

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Judgment

Legal Issues

  1. 1 Whether carbonless paper emerging at the intermediate stage is classifiable under Heading 48.16 of Central Excise Tariff Act, 1985
  2. 2 Whether carbonless paper at the intermediate stage is a marketable commodity liable to excise duty

Ratio Decidendi

Carbonless paper emerging at the intermediate stage is a distinct, marketable commodity, capable of being bought and sold, and thus classifiable under Heading 48.16 of the Central Excise Tariff Act, 1985. Excise duty at 20% is payable on it. The Tribunal erred in upsetting the Commissioner's findings; the Commissioner's order is restored.

Court Disposition

appeal allowed

Orders

  • Judgment and order of the Tribunal dated 14.05.2002 set aside
  • Order dated 28.12.2000 passed by Commissioner Central Excise, Meerut-II restored