Fibre Foils Ltd. Vs. Collector of Central Excise

Fibre Foils Ltd. vs Collector of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Sep 15, 1998

~1 min read

https://sooperkanoon.com/case/14338

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/14338
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Sep 15, 1998
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Fibre Foils Ltd.

Respondent

Collector of Central Excise

Legal References

Reported In: (1998)(104)ELT368TriDel

Excerpt

1. the issue in this case relates to classification of composite containers and fibre drums; according to the assessee the goods falls for classification under tariff item 17(4) while the revenue has uphold their classification under tariff item 68 of the schedule to the erstwhile central excise tariff.1.2. the period in dispute is july, 1982 to september, 1989 (up to 24-9-1989), during which period the assessee had cleared the goods without payment of duty claiming exemption under notification no.66/82, dated 28-2-1982. notice for today's hearing was served on upon the appellants who have not appeared; hence we heard the ld. s.d.r. and perused the records.2. we find that by final order no. 291/292/88-c [1988 (36) e.l.t. 174 (tribunal)] the tribunal has confirmed the classification under tariff item 68 of the goods in dispute for different period. the order of the tribunal remains in force although an appeal has been preferred against it before the apex court. following the ratio of the tribunal's order cited above we hold that the goods in dispute falls for classification under tariff item 68 and not under tariff item 17(4) of the schedule to the erstwhile central excise tariff act. accordingly we uphold the impugned order and reject the appeals.

Full Judgment

1. The issue in this case relates to classification of composite containers and fibre drums; according to the assessee the goods falls for classification under Tariff Item 17(4) while the Revenue has uphold their classification under Tariff Item 68 of the Schedule to the erstwhile Central Excise Tariff.

1.2. The period in dispute is July, 1982 to September, 1989 (up to 24-9-1989), during which period the assessee had cleared the goods without payment of duty claiming exemption under Notification No.66/82, dated 28-2-1982. Notice for today's hearing was served on upon the appellants who have not appeared; hence we heard the ld. S.D.R. and perused the records.

2. We find that by Final Order No. 291/292/88-C [1988 (36) E.L.T. 174 (Tribunal)] the Tribunal has confirmed the classification under Tariff Item 68 of the goods in dispute for different period. The order of the Tribunal remains in force although an appeal has been preferred against it before the Apex Court. Following the ratio of the Tribunal's order cited above we hold that the goods in dispute falls for classification under Tariff Item 68 and not under Tariff Item 17(4) of the Schedule to the erstwhile Central Excise Tariff Act. Accordingly we uphold the impugned order and reject the Appeals.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Fibre Foils Ltd. vs Collector of Central Excise Same Subject Land Acquisition