Simplex Mills Co. Ltd. Vs. Commissioner of Central Excise,

Simplex Mills Co. Ltd. vs Commissioner of Central Excise,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jul 31, 2001

~1 min read

https://sooperkanoon.com/case/24752

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/24752
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Jul 31, 2001
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Simplex Mills Co. Ltd.

Respondent

Commissioner of Central Excise,

Legal References

Reported In: (2001)(77)ECC640

Excerpt

1. the question for consideration in this appeal is of classification of grey unprocessed cotton fabrics which are stated to be intended for the manufacture of textile products for industrial use. the collector (appeals) has confirmed the classification of the product under heading 59.09 of the tariff (all other textile products and articles of a king suitable for industrial use). the appellant claimed classification under heading 52.05 as cotton fabrics, woven and not subject to any process.2. the issue has been decided by the larger bench of this tribunal in its decision in jyoti overseas ltd. vs. cce 2001 (130) elt 446. the bench has held that grey cotton fabrics cleared in running length without being subjected to any further processing by the manufacturer, used for making tarpaulin, tents etc. would be classifiable under heading 52.07 (corresponding to heading 52.05 of the tariff during the period with which we are concerned.) the departmental representative is not able to say why the ratio of that decision should not apply.

Full Judgment

1. The question for consideration in this appeal is of classification of grey unprocessed cotton fabrics which are stated to be intended for the manufacture of textile products for industrial use. The Collector (Appeals) has confirmed the classification of the product under heading 59.09 of the Tariff (all other textile products and articles of a king suitable for industrial use). The appellant claimed classification under heading 52.05 as cotton fabrics, woven and not subject to any process.

2. The issue has been decided by the larger bench of this Tribunal in its decision in Jyoti Overseas Ltd. vs. CCE 2001 (130) ELT 446. The bench has held that grey cotton fabrics cleared in running length without being subjected to any further processing by the manufacturer, used for making tarpaulin, tents etc. would be classifiable under heading 52.07 (corresponding to heading 52.05 of the Tariff during the period with which we are concerned.) The departmental representative is not able to say why the ratio of that decision should not apply.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Simplex Mills Co. Ltd. vs Commissioner of Central Excise, Same Subject Service Tax