Collector of C. Ex. Vs. Guindy Machine Tools (P) Ltd.

Collector of C. Ex. vs Guindy Machine Tools (P) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 09, 1999

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Citation: sooperkanoon.com/15586
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 09, 1999
Subject: Right to Information

Case Summary

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

Right to Information

Key legal issue: Right to Information

Parties & Advocates

Appellant / Petitioner

Collector of C. Ex.

Respondent

Guindy Machine Tools (P) Ltd.

Legal References

Reported In: (1999)LC10Tri(Delhi)

Excerpt

1. none for the respondents. being revenue's appeals we have heard the learned sdr, shri r.d. negi.2. short question before us is whether the electro mechanical actuator (ema) is to be classified under tariff heading 84.66 as held by the two authorities below or under tariff heading 85.01 pertaining to electric motors or various categories of it, as contended by the revenue in its appeals.3. we have gone through the order-in-original. we observe that the said order-in-original discussed all aspects of classification in relation to the item into consideration before us. the finding arrived at by the learned assistant collector in the order-in-original dated 18-12-1990 is fully endorsed by us. we further observe that the lower authorities' finding is also supported by an expert opinion from the head of the lab. of iit, madras. consequently, we do not find any substance in revenue's appeals. we reject the same.

Full Judgment

1. None for the respondents. Being Revenue's appeals we have heard the learned SDR, Shri R.D. Negi.

2. Short question before us is whether the Electro Mechanical Actuator (EMA) is to be classified under Tariff Heading 84.66 as held by the two authorities below or under Tariff Heading 85.01 pertaining to electric motors or various categories of it, as contended by the Revenue in its appeals.

3. We have gone through the order-in-original. We observe that the said order-in-original discussed all aspects of classification in relation to the item into consideration before us. The finding arrived at by the learned Assistant Collector in the order-in-original dated 18-12-1990 is fully endorsed by us. We further observe that the lower authorities' finding is also supported by an expert opinion from the Head of the Lab. of IIT, Madras. Consequently, we do not find any substance in Revenue's appeals. We reject the same.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of C. Ex. vs Guindy Machine Tools (P) Ltd. Same Subject Right to Information