M/S. WARDEN AND CO., (INDIA) PVT. LIU. versus COLLECTOR OF CENTRAL EXCISE, THANE

M/S. WARDEN AND CO., (INDIA) PVT. LIU. versus COLLECTOR OF CENTRAL EXCISE, THANE

Fibre drums containing only 51.18% paper content and 48.82% of other materials (plywood, rings, clamps) do not qualify as articles made wholly of paper or paper board under Tariff Item No. 17(4); thus, they are to be classified under residuary Item No. 68.

Parties
Appellant: M/S. Warden and Co., (India) Pvt. Ltd.; Respondent: Collector of Central Excise, Thane
Jurisdiction
India
Judgment Date
01 February 1995
Procedural Posture
Civil Appeal / Final Hearing and Decision
Outcome
Appeal dismissed
Legal Topics
Classification Under Central Excise Tariff, Interpretation of Tariff Item 17(4) and Item 68, Composite Products and Tariff Classification
Taxation Central Excise Classification Under Central Excise Tariff Interpretation of Tariff Item 17(4) and Item 68 Composite Products and Tariff Classification

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Parties

M/S. Warden and Co., (India) Pvt. Ltd.

Appellant

Collector of Central Excise, Thane

Respondent

Procedural Posture

Civil Appeal / Final Hearing and Decision

Legal Issues

  1. 1 Whether fibre drums manufactured by the appellant are classifiable under Item No. 17(4) of the Central Excise Tariff or under the residuary Item No. 68

Ratio Decidendi

Fibre drums containing only 51.18% paper content and 48.82% of other materials (plywood, rings, clamps) do not qualify as articles made wholly of paper or paper board under Tariff Item No. 17(4); thus, they are to be classified under residuary Item No. 68.

Court Disposition

Appeal dismissed

Orders

  • The order of the Customs, Excise & Gold (Control) Appellate Tribunal is upheld.
  • No order as to costs.