MIS. BALAJI ENTERPRISES, MADRAS versus THE COLLECTOR OF CENTRAL EXCISE, MADRAS

MIS. BALAJI ENTERPRISES, MADRAS versus THE COLLECTOR OF CENTRAL EXCISE, MADRAS

Aluminium scrap produced during manufacture of containers is not 'aluminium in crude form' under T.I. 27(a)(i) prior to amendment w.e.f. 1.3.1981, and cannot be taxed as such; the subsequent explicit inclusion of 'waste and scrap' in 1981 clarifies legislative intent.

Parties
Appellant: Mis. Balaji Enterprises, Madras; Respondent: The Collector of Central Excise, Madras
Jurisdiction
India
Judgment Date
05 May 1997
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal
Outcome
appeal allowed
Legal Topics
Classification Under Central Excise Tariff, Meaning of 'crude Form', Duty Levy on Aluminium Scrap
Tax Law Central Excise Classification Under Central Excise Tariff Meaning of 'crude Form' Duty Levy on Aluminium Scrap

Case Brief

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Parties

Mis. Balaji Enterprises, Madras

Appellant

The Collector of Central Excise, Madras

Respondent

Procedural Posture

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

Legal Issues

  1. 1 Whether aluminium scrap generated in manufacture of aluminium containers can be classified as 'aluminium in crude form' under T.I. 27(a)(i) prior to amendment w.e.f. 1.3.1981
  2. 2 Whether the Customs, Excise and Gold (Control) Appellate Tribunal should answer the question of law raised before it

Ratio Decidendi

Aluminium scrap produced during manufacture of containers is not 'aluminium in crude form' under T.I. 27(a)(i) prior to amendment w.e.f. 1.3.1981, and cannot be taxed as such; the subsequent explicit inclusion of 'waste and scrap' in 1981 clarifies legislative intent.

Court Disposition

appeal allowed

Orders

  • Order of the Tribunal set aside.
  • Aluminium scrap produced by the assessee during manufacture of utensils not taxable under T.I. 27 before amendment on 1.3.1981.