M/S. SPEEDWAY RUBBER CO. versus COMMISSIONER, CENTRAL EXCISE, CHANDIGARH

M/S. SPEEDWAY RUBBER CO. versus COMMISSIONER, CENTRAL EXCISE, CHANDIGARH

The manufacturing process involved only 'surface working' and not 'further working'; thus, goods are classifiable under the specific entry sub-heading 4008.21, and not under general entry 4016.99; Rule 3(a) gives precedence to the specific entry.

Parties
Appellant: MIS. Speedway Rubber Co.; Respondent: Commissioner, Central Excise, Chandigarh
Jurisdiction
India
Judgment Date
07 May 2002
Procedural Posture
Statutory Appeal Under Section 35 L(a) and (b) of the Central Excise & Salt Act, 1944 / Appeal From the Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeals allowed
Legal Topics
Classification of Goods, Interpretation of Tariff Entries, Application of Central Excise Tariff Act, 1985
Central Excise Law Taxation Classification of Goods Interpretation of Tariff Entries Application of Central Excise Tariff Act, 1985

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Parties

MIS. Speedway Rubber Co.

Appellant

Commissioner, Central Excise, Chandigarh

Respondent

Procedural Posture

Statutory Appeal Under Section 35 L(a) and (b) of the Central Excise & Salt Act, 1944 / Appeal From the Customs, Excise and Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether the goods manufactured ('plates', 'sheets', 'strips') should be classified under sub-heading 4008.21 or 4016.99 of Central Excise Tariff Act, 1985; Whether the manufacturing process constitutes 'surface working' or 'further working' under Note 9 of Chapter 40

Ratio Decidendi

The manufacturing process involved only 'surface working' and not 'further working'; thus, goods are classifiable under the specific entry sub-heading 4008.21, and not under general entry 4016.99; Rule 3(a) gives precedence to the specific entry.

Court Disposition

Appeals allowed

Orders

  • Order of the Tribunal set aside
  • Order of the Collector restored