M/S. KEMROCKINDUSTRIES & EXPORTS LTD versus COMMISSIONER OF CENTRAL EXCISE, VADODARA

M/S. KEMROCKINDUSTRIES & EXPORTS LTD versus COMMISSIONER OF CENTRAL EXCISE, VADODARA

The manufactured articles are composite items where the essential attribute is stiffness provided by impregnation with plastics, thus goods fall under Heading 39.01 of the Central Excise Tariff Act, as supported by Rule 3(b) for interpretation of tariff entries.

Parties
Appellant: Kemrock Industries & Exports Ltd.; Respondent: Commissioner of Central Excise, Vadodara
Jurisdiction
India
Judgment Date
29 March 2007
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal by assessee dismissed; appeal by Revenue allowed.
Legal Topics
Central Excise Classification, Interpretation of Tariff Entries
Taxation Customs and Excise Central Excise Classification Interpretation of Tariff Entries

Case Brief

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Parties

Kemrock Industries & Exports Ltd.

Appellant

Commissioner of Central Excise, Vadodara

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether Glass Fibre Reinforced Plastics manufactured by the assessee are classifiable under Heading 70.14 or 39.20 of the Central Excise Tariff Act, 1985

Ratio Decidendi

The manufactured articles are composite items where the essential attribute is stiffness provided by impregnation with plastics, thus goods fall under Heading 39.01 of the Central Excise Tariff Act, as supported by Rule 3(b) for interpretation of tariff entries.

Court Disposition

Appeal by assessee dismissed; appeal by Revenue allowed.

Orders

  • Civil Appeal No. 527 of 2002 dismissed with no order as to costs.
  • Civil Appeal No. 3321 of 1998 allowed with no order as to costs.