Commr. of C. Ex. Vs. Gujarat Perstorp Electronics

Commr. of C. Ex. vs Gujarat Perstorp Electronics

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 07, 1999

~2 min read

https://sooperkanoon.com/case/15755

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/15755
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 07, 1999
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commr. of C. Ex.

Respondent

Gujarat Perstorp Electronics

Legal References

Reported In: (1999)(112)ELT832TriDel

Excerpt

.....39.20.3. shri p.k. ram, learned advocate submitted that the paper based technical laminates manufactured by them are insulators and as such, are to be classified under heading 85.46 as per the judgment of hon'ble supreme court in bakelite hylam's case (supra). he further submitted that the tribunal in the case of c.c.e., vadodara v. wood polymers reported in 1998 (27) rlt 130 (cegat) has held that paper based laminated industrial boards are classifiable under heading 85.46. he submitted that from the perusal of para (3) and (10) of the impugned order passed by collector (appeals), it is clear that laminates manufactured by them are insulators.4. after considering the submissions of both the sides, we agree that the issue involved regarding the classification of paper based laminates has been settled by the supreme court. the supreme court in the case of bakelite hylam has decided that electrical insulators of any material will be classified under heading 85.46 whereas decorative paper based laminates will be classified under chapter 39. from the material available on records, it is not clear as to whether the laminates manufactured by the respondents are electrical insulators or not. we, therefore, remand the matter to the a.c. for determining the fact whether paper based laminates manufactured by them are electrical insulators or not and to decide the matter afresh in the light of supreme court's decisions referred to above and after affording an opportunity of hearing to the respondents. the appeal is thus allowed by way of remand. the cross objections are also disposed of in the above terms.

Full Judgment

1. The issue involved in the appeal filed by the Revenue is regarding classification of paper based technical laminates.

2. Shri Sumit K. Das, learned DR submitted that the classification of paper based laminates has been decided by the Hon'ble Supreme Court in the case of C.C.E., Hyderabad v. Bakelite Hylam Ltd. reported in 1997 (91) E.L.T. 13 (S.C.) in which these laminates were classified under sub-heading 39.20. The Supreme Court again in the case of Collector of Central Excise v. Wood Polymers Ltd. reported in 1998 (97) E.L.T. 193 (S.C.) classified paper based laminates under Heading 39.20.

3. Shri P.K. Ram, learned Advocate submitted that the paper based technical laminates manufactured by them are insulators and as such, are to be classified under Heading 85.46 as per the judgment of Hon'ble Supreme Court in Bakelite Hylam's case (supra). He further submitted that the Tribunal in the case of C.C.E., Vadodara v. Wood Polymers reported in 1998 (27) RLT 130 (CEGAT) has held that paper based laminated industrial boards are classifiable under Heading 85.46. He submitted that from the perusal of para (3) and (10) of the impugned order passed by Collector (Appeals), it is clear that laminates manufactured by them are insulators.

4. After considering the submissions of both the sides, we agree that the issue involved regarding the classification of paper based laminates has been settled by the Supreme Court. The Supreme Court in the case of Bakelite Hylam has decided that electrical insulators of any material will be classified under Heading 85.46 whereas decorative paper based laminates will be classified under Chapter 39. From the material available on records, it is not clear as to whether the laminates manufactured by the respondents are electrical insulators or not. We, therefore, remand the matter to the A.C. for determining the fact whether paper based laminates manufactured by them are electrical insulators or not and to decide the matter afresh in the light of Supreme Court's decisions referred to above and after affording an opportunity of hearing to the respondents. The appeal is thus allowed by way of remand. The cross objections are also disposed of in the above terms.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commr. of C. Ex. vs Gujarat Perstorp Electronics Same Subject Excise