M/S. SAHNEY PARIS RHONE LTD. versus THE COLLECTOR OF CENTRAL EXCISE, HYDERABAD

Self starter motors, being comprised of an electric motor plus solenoid and other connected apparatus, do not fall strictly under the description of 'electric motor' in Tariff Item 30. Thus, they are to be classified under the residuary Tariff Item 68 as applicable at the relevant time and liable to duty accordingly.

Parties: Appellant Assessee: M/S. Sahney Paris Rhone Ltd.; Respondent: The Collector of Central Excise, Hyderabad
Jurisdiction: India
Judgment Date: 04 April 1995
Procedural Posture: Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal
Outcome: Appeal allowed; decisions of lower authorities and Tribunal set aside.
Legal Topics: Tariff Classification, Levy of Excise Duty

Excise Law Tariff Classification Levy of Excise Duty

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Parties

M/S. Sahney Paris Rhone Ltd.

Appellant Assessee

The Collector of Central Excise, Hyderabad

Respondent

Procedural Posture

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

Legal Issues

1 Whether self starter motors manufactured by the appellant fall under Tariff Item 30 as electric motors or under residuary Item 68 for purposes of excise duty

Ratio Decidendi

Court Disposition

Appeal allowed; decisions of lower authorities and Tribunal set aside.

Orders

Self starter motors manufactured by the appellants are liable to bear excise duty under Item 68.
Department to work out the demand of arrears accordingly.