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1996 (11) TMI 65 - SC - Central ExciseWhether silicone oil imported by the appellant is covered for the purpose of deciding the countervailing duty payable thereon by Central Excise Tariff Item 15A(1) or not? Held that:- Silicone oil manufactured by them would squarely be covered by Tariff Item 15A(1) while so far as silicone emulsion and other silicone preparations are concerned as they are made by using silicone oil or other components of silicone they would not be covered by Tariff Item 15A(1) but would be covered by Tariff Item 15AA. But in no case they would be covered by Tariff Item 68 which is a residuary Item. The judgment and order of the Tribunal as challenged by the said appellants will stand modified accordingly as above. In this case as detention order dated 31st January, 1986 was based on the order of the Tribunal which is partly set aside by us the respondent is directed to re-issue appropriate detention order, if found necessary, in the light of recomputation of excise duty liability during the relevant period as held hereinabove
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