M/S. CONTINENTAL PROFILES LTD. versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI

M/S. CONTINENTAL PROFILES LTD. versus COMMISSIONER OF CENTRAL EXCISE, NEW DELHI

Electric Valve Actuators fall under heading 85.01 as per the Explanatory Notes and the factual position; Tribunal's view in Seimens' case was applicable, and classification under heading 85.01 is appropriate.

Source-derived case information.

Parties
Appellant: Mis. Continental Profiles Ltd.; Respondent: Commissioner of Central Excise, New Delhi
Jurisdiction
India
Judgment Date
21 May 2007
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeals dismissed
Legal Topics
Classification of Goods Under Central Excise Tariff Act, Electric Valve Actuators
Central Excise Taxation Classification of Goods Under Central Excise Tariff Act Electric Valve Actuators

Source-derived case record

Summary, issues, holding and outcome

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Parties

Mis. Continental Profiles Ltd.

Appellant

Commissioner of Central Excise, New Delhi

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether 'Electric Valve Actuator' is classifiable under sub Heading 85.43 or sub Heading 85.01 of Central Excise Tariff Act, 1985

Ratio Decidendi

Electric Valve Actuators fall under heading 85.01 as per the Explanatory Notes and the factual position; Tribunal's view in Seimens' case was applicable, and classification under heading 85.01 is appropriate.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed. No costs.