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Nickel perforated cylinder – Classification of – Supreme Court dismissed
the appeal of the deptt. on account of smallness of amount – Question of law
open Circular No. 498/64/99-CX, Government of India Subject: Civil Appeal No. D-11020/99 in the matter of Commissioner of Central
Excise, Surat, v. M/s. Jagdamba Dyeing & Printing Works Please find
enclosed a copy of Hon’ble Supreme Court’s order dated 13-9-1999[2000 (115)
E.L.T. A80] in respect of the above case. Vide the said order, the Hon’ble
Supreme Court has dismissed the appeal filed by the Deptt., considering the
smallness of the amount involved and not leaving the question of law open. 2. The said Civil Appeal was filed against
CEGAT order No. 370-371/99-B1, dated 6-4-1999, wherein the CEGAT had allowed the
appeal filed by the party relying on the Tribunal’s judgement in the cases of
Victoria Mills Ltd. V. C.C.E., Bombay [reported in 1998 (100) E.L.T. 242]
and C.C.E., Bombay-I v. Great Eastern Spg. & Wvg. Co, Ltd. [Reported
in 1997 (94) E.L.T. 140]. The issue involved in this case was whether the nickel
perforated cylinders are chargeable to duty under Ch. 8842 each time when
designs are developed and fixed on the cylinders. 3. Since the Deptt.’s civil appeal in
this case has been dismissed on account of the small amount of revenue involved
and the question of law has been left open, Member (L&J) has desired that if
any case on this issue, involving a substantial of revenue – of Rs. 5 lakhs
– comes to notice, the same may be referred to the Board for filing civil
appeal. C.B.E.& C.Circular No. 498/64/99-CX, dated 2-12-1999
dated 2-12-1999
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs