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1995 (4) TMI 60 - SUPREME COURTWhether the self starter manufactured by the appellants falls under Tariff Item 30 being an electric motor, or it is covered by residuary Tariff Item 68 as applicable at the relevant time? Held that:- It is the inter-connection between the electric motor on the one hand and solenoid and other connected apparatus on the other, that together result in the manufacturing of self starter motor. Consequently, it must be held that on the express language of Item 30 the self starter motor manufactured by the appellant is not covered by it. [If] that is so, it would naturally fall within the residuary Item 68 as contended by the appellants. In the result, this appeal succeeds. The orders passed by the Tribunal as well as other lower authorities are set aside and it is held that the self starter motors manufactured by the appellants were liable to bear the duty of excise under Item 68 as applicable at the relevant time.
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