FENNER (INDIA) LTD. versus COLLECTOR OF CENTRAL EXCISE, MADURAI

FENNER (INDIA) LTD. versus COLLECTOR OF CENTRAL EXCISE, MADURAI

PVC impregnated cotton conveyor belting and PVC impregnated flame resistant colliery conveyor belting manufactured by the appellants are not 'strips' under Tariff Heading 39.20; in view of the Chapter Note and Harmonised Coding System Explanatory Note, they are classifiable under Heading 39.22.90 for period up to 9.2.1987 and under Heading 39.26.90 for period after 10.2.1987.

Parties
Appellant: Fenner (India) Ltd.; Respondent: Collector of Central Excise, Madurai
Jurisdiction
India
Judgment Date
28 March 1995
Procedural Posture
Civil Appeal / Appeal Against Order of Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeals allowed
Legal Topics
Tariff Classification, Interpretation of Tariff Schedule, Tariff Headings for Conveyor Belts
Central Excise Tariff Classification Interpretation of Tariff Schedule Tariff Headings for Conveyor Belts

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Parties

Fenner (India) Ltd.

Appellant

Collector of Central Excise, Madurai

Respondent

Procedural Posture

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

Legal Issues

  1. 1 Whether PVC impregnated conveyor belting is classifiable under Tariff Heading 39.20 or under Tariff Heading 39.22 (for period up to 9.2.1987) and under Heading 39.26 (after 10.2.1987)
  2. 2 Interpretation of tariff schedule and chapter notes in classification under Central Excise law

Ratio Decidendi

PVC impregnated cotton conveyor belting and PVC impregnated flame resistant colliery conveyor belting manufactured by the appellants are not 'strips' under Tariff Heading 39.20; in view of the Chapter Note and Harmonised Coding System Explanatory Note, they are classifiable under Heading 39.22.90 for period up to 9.2.1987 and under Heading 39.26.90 for period after 10.2.1987.

Court Disposition

Appeals allowed

Orders

  • Judgment and order under appeal is set aside.
  • Respondents are directed to classify the appellants' conveyor belts under Tariff Heading 39.22.90 for December 1986 to 9th February 1987, and under Tariff Heading 39.26.90 for 10th February 1987 to June 1987.