Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1995 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (5) TMI 30 - SC - Central ExciseWhether `thrust washers', `thrust half-washers' and `wrapped' bushes manufactured by the appellant exclusively for Motor Vehicles could be classified as `Thin walled-bearings' so as to attract duty under Notification No. 99 issued in 1971? Held that:- What the High Court omitted to consider was that there was no other material with the Department on which it could assume that the washers and bushes manufactured by the appellant were `thin walled bearings'. The basis for initiation of proceedings being Indian Standard Booklet published by the Indian Standard Institute, it was not proper either for the High Court or for the assessing authorities to ignore it and levy the duty treating these goods to be `thin walled bearings', on assumptions without any material. The observation in the judgment of the High Court that it was undisputed that thrust washers and wrapped bushes were in accordance with specification under IS : 4774-1968 is factually incorrect. The written note of the appellant given before the assessing authority has been extracted. It is obvious that the order was made under misapprehension. Since the High Court and the assessing authorities approached the case with an entirely incorrect perspective, their orders cannot be maintained. Yet it would be hazardous for this Court to examine the dimension and specification of these bushes and washers and decide whether they can be classified as thin-walled bearings. For that purpose it would be expedient to send the case back to the High Court which may decide it either itself or send it to the Tribunal which has now been constituted. Appeal allowed.
|