Commissioner of C. Ex. and Cus. Vs. A.K. Patel and Co.

Commissioner of C. Ex. and Cus. vs A.K. Patel and Co.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 13, 2002

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Citation: sooperkanoon.com/29342
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Usha, N T C.N.B.
Decided On: Nov 13, 2002
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex. and Cus.

Respondent

A.K. Patel and Co.

Legal References

Reported In: (2003)(153)ELT157Tri(Mum.)bai

Excerpt

1. in this appeal at the instance of the revenue, the only issue to be considered is whether the broken and damaged concrete poles arising in the manufacture of psc poles by the respondent is leviable to duty. the commissioner (appeals) has taken the view that the damaged poles are non-excisable as waste and scrap and no duty would be leviable.according to the revenue, the broken and damaged poles should come under heading 68.07 which covers "all other articles of stone, plaster, cement, asbestos, mica or of similar materials not elsewhere specified or included".2. we do not find any merit in the contention raised by the revenue.the broken poles cannot be described as articles. we, therefore, affirm the finding of the commissioner (appeals) and dismiss the appeal.

Full Judgment

1. In this appeal at the instance of the Revenue, the only issue to be considered is whether the broken and damaged concrete poles arising in the manufacture of PSC poles by the respondent is leviable to duty. The Commissioner (Appeals) has taken the view that the damaged poles are non-excisable as waste and scrap and no duty would be leviable.

According to the Revenue, the broken and damaged poles should come under Heading 68.07 which covers "all other articles of stone, plaster, cement, asbestos, mica or of similar materials not elsewhere specified or included".

2. We do not find any merit in the contention raised by the revenue.

The broken poles cannot be described as articles. We, therefore, affirm the finding of the Commissioner (Appeals) and dismiss the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of C. Ex. and Cus. vs A.K. Patel and Co. Same Subject Excise Same Judge K Usha, N T C.N.B.