Vee Gee Electronics Vs. Commissioner of Central Excise

Vee Gee Electronics vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 08, 2000

~1 min read

https://sooperkanoon.com/case/17822

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/17822
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 08, 2000
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Vee Gee Electronics

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2001)(130)ELT473TriDel

Excerpt

1. in this appeal filed by m/s. vee gee electronics, the matter relates to the classification of the shell housing for audio/video cassettes.2. the collector of central excise (appeals) had classified the same under heading no. 85.23 under which the audio/video cassettes are classifiable.3. in the grounds of appeal, the appellants have referred to the board's circular issued under no. 33/9/94-cx., dated 29-7-1994 in which it has been clarified that the cassettes housings/casings, hubs, rollers and stoppers shall be classifiable under heading no. 39.26 of the central excise tariff.4. as the board's circular was issued in exercise of the powers under section stb of the central excises act such circulars issued by the board are binding on the departmental authorities and are to be followed by the department as held by the supreme court in the case of ranaday micronutrients v. cce, 1996 (87) e.l.t. 19 (s.c.).5. we modify the impugned order-in-appeal and hold that the correct classification of the blank audio cassette without tapes was under heading no. 39.26 of the central excise tariff.

Full Judgment

1. In this appeal filed by M/s. Vee Gee Electronics, the matter relates to the classification of the Shell Housing for audio/video cassettes.

2. The Collector of Central Excise (Appeals) had classified the same under Heading No. 85.23 under which the audio/video cassettes are classifiable.

3. In the grounds of appeal, the appellants have referred to the Board's Circular issued under No. 33/9/94-CX., dated 29-7-1994 in which it has been clarified that the cassettes housings/casings, hubs, rollers and stoppers shall be classifiable under Heading No. 39.26 of the Central Excise Tariff.

4. As the Board's Circular was issued in exercise of the powers under Section STB of the Central Excises Act such Circulars issued by the Board are binding on the Departmental authorities and are to be followed by the Department as held by the Supreme Court in the case of Ranaday Micronutrients v. CCE, 1996 (87) E.L.T. 19 (S.C.).

5. We modify the impugned order-in-appeal and hold that the correct classification of the blank audio cassette without tapes was under Heading No. 39.26 of the Central Excise Tariff.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Vee Gee Electronics vs Commissioner of Central Excise Same Subject Excise