TMI Blog1984 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... m No. 40 and, therefore, upheld the levy of duty on this particular item. - 2643 of 1980 and 1315 of 1977 - - - Dated:- 10-10-1984 - Amarendra Nath Sen and D.P. Madon, JJ. [Judgment per : A.N. Sen, J.]. - In Civil Appeal No. 1315/77. - The correctness of the decision of the High Court to the effect that the Operation Table manufactured by the respondent-Company does not come within Item No. 40 in the First Schedule to the Central Excises and Salt Act, 1944, and in view thereof no excise duty can be imposed on the same, has been challenged in this appeal filed by the Union of India, the Collector and the Assistant Collector of Central Excise, Poona. 2. The respondent-Company filed a writ petition in the High Court challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed by the Union by the Union of India, the Collector of Central Excise, Poona and the Assistant Collector of Central Excise, Poona with special leave granted by this Court. It may be noted that the respondent-Company has not preferred any appeal against the decision of the High Court holding that X-ray Protective Screens manufactured by the respondent come within Item No. 40 in the First Schedule and as such duty has been rightly levied on the same. 6. The very same contentions which were raised before the High Court have been urged before us. In our view, the reasons stated by the High Court for coming to the conclusion that Operation Tables are not furniture and, therefore, they do not come within Item No. 40 in the First Schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal within 3 months from date. 8. In Civil Appeal No. 2643 of 1980. - As we have upheld the judgment of the High Court in the above appeal, in our view, this appeal has necessarily to be allowed. Accordingly, we set aside the decision passed by the authorities concerned imposing duty on Orthopaedic and Fracture Tables manufactured by the appellant-Company known as 'ORTHOPOISE-99' which form the subject matter of the proceedings before the authorities concerned and also in this appeal. We hold that these items do not come within Item No. 40 in the First Schedule to the Act, and as such no duty could be levied on these items. Amount, if any collected as duty shall be refunded by the respondents to the appellant Company, within three mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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