Commissioner of Central Excise Vs. Trinity Plastic

Commissioner of Central Excise vs Trinity Plastic

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jan 06, 2003

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Citation: sooperkanoon.com/29772
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T Gowri, G Srinivasan
Decided On: Jan 06, 2003
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Trinity Plastic

Legal References

Reported In: (2003)(156)ELT400Tri(Mum.)bai

Excerpt

1. the circular no. 577/14/01, dated 11-6-2001 of the board reproduced in 2001 (131) e.l.t. t-3 has clarified that the polypropylene tubes which arose in the course of manufacture of "satranjs" of plastics are not capable of being marketed and hence no duty is leviable on such material.2. in that situation the claim of the department seeking classification of the goods in heading 54.04 would be only of academic interest.

Full Judgment

1. The circular No. 577/14/01, dated 11-6-2001 of the Board reproduced in 2001 (131) E.L.T. T-3 has clarified that the polypropylene tubes which arose in the course of manufacture of "satranjs" of plastics are not capable of being marketed and hence no duty is leviable on such material.

2. In that situation the claim of the department seeking classification of the goods in heading 54.04 would be only of academic interest.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Trinity Plastic Same Subject Excise Same Judge S T Gowri, G Srinivasan