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1992 (1) TMI 102 - SC - Central ExciseWhether the tubular shaped arc chamber housings manufactured by the appellants from glass fabrics which they purchased from manufacturers was exigible to duty under Tariff Item No. 22F(4) or under residuary Item No. 68 of the Central Excise Tariff Act? Held that:- the entry of `articles of plastic' was construed to mean as article made wholly of commodity commonly known as plastic to avoid any artificial reading. The word `wholly' was read in the entry to render it workable. Thus glass fabric manufactured out of mineral fibre is exigible to duty under Item No. 4 but arc chamber housing manufactured from glass fabric cannot be placed at par with glass fabric and cannot be considered as `other manufacture' of glass fibre or yarn. This appeal succeeds and is allowed. The orders of Tribunal, Collector and Assistant Collector are set aside. The arc chamber housing manufactured out of glass fabric are held to be exigible to duty during the relevant period under Item No. 68.
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