HICO PRODUCTS LTD. versus COLLECTOR OF CENTRAL EXCISE

HICO PRODUCTS LTD. versus COLLECTOR OF CENTRAL EXCISE

The Court held that silicones are specifically covered by Tariff Item 15A and the appellant's products (Dimethicone and Simethicone) were silicones in primary form as found by expert opinion; therefore they could not be treated as goods "not elsewhere specified" under residuary Item 68 and the exemption notifications applicable only to goods falling under Item 68 did not apply to these products; accordingly the appellant was not entitled to the exemption and the Tribunal's order was affirmed.

Parties
Appellant: HICO PRODUCTS LTD.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
22 April 1994
Procedural Posture
Civil Appeal Under Section 35 L of the Central Excise and Salt Act, 1944 / Appeal to the Supreme Court Against Judgment and Order of the Customs, Excise and Gold (control) Appellate Tribunal Dated 29.5.1990
Outcome
Appeal dismissed
Legal Topics
Classification of Goods, Excise Duty Exemption, Tariff Interpretation, Pharmacopoeia Evidence
Taxation Customs and Excise Administrative Law Statutory Interpretation Classification of Goods Excise Duty Exemption Tariff Interpretation Pharmacopoeia Evidence

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Parties

HICO PRODUCTS LTD.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal Under Section 35 L of the Central Excise and Salt Act, 1944 / Appeal to the Supreme Court Against Judgment and Order of the Customs, Excise and Gold (control) Appellate Tribunal Dated 29.5.1990

Legal Issues

  1. 1 Whether medicinal silicones (Dimethicone and Simethicone) are classifiable under Tariff Item 15A or under the residuary Tariff Item 68
  2. 2 Whether the exemption notifications (No. 104/82 dated 28.2.82; No. 197/82 dated 22.6.82; No. 234/82 dated 1.11.82) applying to bulk drugs, medicines and drug-intermediates extend to the appellant's products
  3. 3 Whether pharmacopoeial references and designation as 'bulk drugs' take products out of tariff Item 15A and into Item 68 for exemption purposes

Ratio Decidendi

The Court held that silicones are specifically covered by Tariff Item 15A and the appellant's products (Dimethicone and Simethicone) were silicones in primary form as found by expert opinion; therefore they could not be treated as goods "not elsewhere specified" under residuary Item 68 and the exemption notifications applicable only to goods falling under Item 68 did not apply to these products; accordingly the appellant was not entitled to the exemption and the Tribunal's order was affirmed.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed
  • Judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal dated 29.5.1990 affirmed