| Date: |
02-12-1999
|
| Notification No: |
Central Excise Circular No 498/1999
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Nickel perforated cylinder – Classification of – Supreme Court dismissed the appeal of the Deptt. on account of smallness of amount – Question of law open
|
|
Nickel perforated cylinder � Classification of � Supreme Court
dismissed the appeal of the Deptt. on account of smallness of amount �
Question of law open
Circular
No. 498 dated 2nd December 1999
Civil
Appeal No. D-11020/99 in the matter of Commissioner of Central Excise, Surat, v.
M/s. Jagdamba Dyeing & Printing Works
Please
find enclosed a copy of Hon�ble Supreme Court�s order dated 13-9-1999[2000
(115) E.L.T. A80] in respect of the above case. Vide the said order, the
Hon�ble Supreme Court has dismissed the appeal filed by the Deptt.,
considering the smallness of the amount involved and not leaving the question of
law open.
2.
The said Civil Appeal was filed against CEGAT order No. 370-371/99-B1,
dated 6-4-1999, wherein the CEGAT had allowed the appeal filed by the party
relying on the Tribunal�s judgement in the cases of Victoria Mills Ltd. V.
C.C.E., Bombay [reported in 1998 (100) E.L.T. 242] and C.C.E., Bombay-I v. Great
Eastern Spg. & Wvg. Co, Ltd. [Reported in 1997 (94) E.L.T. 140]. The issue
involved in this case was whether the nickel perforated cylinders are chargeable
to duty under Ch. 8842 each time when designs are developed and fixed on the
cylinders.
3.
Since the Deptt civil appeal in this case has been dismissed on account
of the small amount of revenue involved and the question of law has been left
open, Member (L&J) has desired that if any case on this issue, involving a
substantial of revenue � of Rs. 5 lakhs � comes to notice, the same may be
referred to the Board for filing civil appeal.
|
|
|