M/S. SHARP INDUSTRIES LTD. versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III

M/S. SHARP INDUSTRIES LTD. versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III

The product consisting mainly of plastic (70-80% by weight) is classifiable under Tariff Heading 39.20.38 and 39.23.90; Tariff Entry 76.07 applies only to foils backed on one side, not both.

Parties
Appellant: Sharp Industries Ltd.; Respondent: Commissioner of Central Excise, Mumbai-III
Jurisdiction
India
Judgment Date
26 September 2005
Procedural Posture
Civil Appeal / Final Disposition by Supreme Court
Outcome
Appeal dismissed
Legal Topics
Tariff Classification, Binding Precedent, Government Litigation
Central Excise Taxation Customs Tariff Classification Binding Precedent Government Litigation

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Parties

Sharp Industries Ltd.

Appellant

Commissioner of Central Excise, Mumbai-III

Respondent

Procedural Posture

Civil Appeal / Final Disposition by Supreme Court

Legal Issues

  1. 1 Whether aluminium foil covered on one side with polyester film and on the other with polyethylene should be classified under Tariff Heading 76.07 and 76.12 or under Tariff Heading 39.20.38 and 39.23.90

Ratio Decidendi

The product consisting mainly of plastic (70-80% by weight) is classifiable under Tariff Heading 39.20.38 and 39.23.90; Tariff Entry 76.07 applies only to foils backed on one side, not both.

Court Disposition

Appeal dismissed

Orders

  • There will be no order as to costs.