Kolkata Court May 1987 Judgments

Trot Shoe Company Private Ltd. and anr. Vs. Assistant Collector of Cen ...

Court: Kolkata

Reported in: 1987(30)ELT864(Cal)

Suhas Chandra Sen, J.1. The petitioner No. 1, Trot Shoe Company Private Limited, carries on business of manufacturing footwear at its factory situated at No. 19/4A, Munshigunj Road, Calcutta. On the goods manufactured by the petitioner company, Central Excise Duty at all material items was levied under Tariff Item No. 36 of the First Schedule to the Central Excises and Salt Act, 1944. In order to manufacture shoes, the petitioner company buys Cotton fabric in fully manufactured condition from the market. The manufacturers of cotton fabric have to pay excise duty as and when they manufacture cotton fabric. The case of the petitioners is that the cotton fabric is a marketable commodity and they buy this commodity from the market which has already borne excise duty. For the purpose of manufacturing footwear, cotton fabric is used by the petitioner in a special manner. Rubber solution is pasted on the one side of the fabric. Such rubber solution is prepared by mixing, inter alia, natural r...