PIECO ELECTRONICS AND ELECTRICALS LTD. versus COLLECTOR OF CENTRAL EXCISE, PUNE

PIECO ELECTRONICS AND ELECTRICALS LTD. versus COLLECTOR OF CENTRAL EXCISE, PUNE

Since the plastic piece parts were already exigible to excise duty under the unamended Entry 15A(2) (though exempt from payment), the declaration under section 3 of the Provisional Collection of Taxes Act did not apply; there was no new imposition of duty by the amendment. They only became liable to pay duty under Entry 68 when the Bill was enacted.

Parties
Appellant: PIECO ELECTRONICS AND ELECTRICALS LTD.; Respondent: COLLECTOR OF CENTRAL EXCISE, PUNE
Jurisdiction
India
Judgment Date
24 October 1996
Procedural Posture
Civil Appeal / Appeal From the Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeal dismissed.
Legal Topics
Provisional Collection of Taxes, Excise Duty Exemption, Amendment Effect Under Provisional Collection of Taxes Act
Tax Law Excise Law Provisional Collection of Taxes Excise Duty Exemption Amendment Effect Under Provisional Collection of Taxes Act

Case Brief

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Parties

PIECO ELECTRONICS AND ELECTRICALS LTD.

Appellant

COLLECTOR OF CENTRAL EXCISE, PUNE

Respondent

Procedural Posture

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

Legal Issues

  1. 1 Whether the declaration under section 3 of the Provisional Collection of Taxes Act, 1931 applied to goods which were exigible to excise duty but exempt from payment of duty
  2. 2 Whether there was an 'imposition' of excise duty by the amendment when goods were previously exempt

Ratio Decidendi

Since the plastic piece parts were already exigible to excise duty under the unamended Entry 15A(2) (though exempt from payment), the declaration under section 3 of the Provisional Collection of Taxes Act did not apply; there was no new imposition of duty by the amendment. They only became liable to pay duty under Entry 68 when the Bill was enacted.

Court Disposition

Appeal dismissed.

Orders

  • The appeal is dismissed.
  • No order as to costs.