H.M.M. LIMITED versus THE COLLECTOR OF CENTRAL EXCISE

The screw cap is an essential component of Horlicks for it to be put up in unit containers and become excisable under Item IB; therefore, it qualifies as a component part and is entitled to benefit under Notification No. 201/79-CE.

Parties: Appellant: H.M.M. Limited; Respondent: The Collector of Central Excise
Jurisdiction: India
Judgment Date: 23 September 1994
Procedural Posture: Civil Appeal / Appeal Against Order Dated 28.3.1985 of Customs, Excise & Gold (control) Appellate Tribunal
Outcome: Appeal allowed; majority judgment of Tribunal set aside; order of Collector (Appeals) upheld; no order as to costs.
Legal Topics: Exemption Under Central Excise Rules, Component Parts Under Notification No. 201/79 CE, Definition of Excisable Goods

Taxation Central Excise Exemption Under Central Excise Rules Component Parts Under Notification No. 201/79 CE Definition of Excisable Goods

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Parties

H.M.M. Limited

Appellant

The Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Appeal Against Order Dated 28.3.1985 of Customs, Excise & Gold (control) Appellate Tribunal

Legal Issues

1 Whether metal screw caps used on Horlicks bottles are component parts of Horlicks and entitled to exemption under Notification No. 201/79-CE.

Ratio Decidendi

Court Disposition

Appeal allowed; majority judgment of Tribunal set aside; order of Collector (Appeals) upheld; no order as to costs.

Orders

Majority judgment of Tribunal set aside
Order of the Collector (Appeals) upheld