Commissioner of Customs and Vs. Tilaknagar Industries Ltd.

Commissioner of Customs and vs Tilaknagar Industries Ltd.

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

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Citation: sooperkanoon.com/24754
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Jul 31, 2001
Subject: MRTP

Case Summary

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

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Commissioner of Customs and

Respondent

Tilaknagar Industries Ltd.

Excerpt

1. the short point for consideration in this appeal is the classification of sugar cubes. the assistant collector classified them under sub-heading 1701.90. the commissioner (appeals) held that even after conversion from sugar to cubes the commodity continued to fall under sub-heading 1701.39. in holding so he relied upon the supreme court judgement in the case of union if india vs. delhi cloth general mills 1977(1) elt 199. the revenue agitates and seeks the same classification as was held by the assistant collector.2. we have heard shri m.h. shaikh for the revenue and shri a.v. naik for the respondent.3. the issue has been squarely settled by the tribunal judgement in the case of dcm shriram industries vs. collector of central excise 1996 (84) elt 221. the tribunal has held that the sugar after conversion into cubes form would continue to fall either under subheading 1701.31 or 1701.39 and since the sugar cubes are not sold as levy sugar the proper sub-heading would be 1701.39.4. following the ratio of the judgement we dismiss this appeal from the revenue.

Full Judgment

1. The short point for consideration in this appeal is the classification of sugar cubes. The Assistant Collector classified them under sub-heading 1701.90. The Commissioner (Appeals) held that even after conversion from sugar to cubes the commodity continued to fall under sub-heading 1701.39. In holding so he relied upon the Supreme Court judgement in the case of Union if India Vs. Delhi Cloth General Mills 1977(1) ELT 199. The Revenue agitates and seeks the same classification as was held by the Assistant Collector.

2. We have heard Shri M.H. Shaikh for the Revenue and Shri A.V. Naik for the respondent.

3. The issue has been squarely settled by the Tribunal judgement in the case of DCM Shriram Industries Vs. Collector of Central Excise 1996 (84) ELT 221. The Tribunal has held that the sugar after conversion into cubes form would continue to fall either under subheading 1701.31 or 1701.39 and since the sugar cubes are not sold as levy sugar the proper sub-heading would be 1701.39.

4. Following the ratio of the judgement we dismiss this appeal from the Revenue.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Customs and vs Tilaknagar Industries Ltd. Same Subject MRTP