{"id":15143,"date":"1997-12-03T00:00:00","date_gmt":"1997-12-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ms-mrf-limited-etc-on-3-december-1997"},"modified":"2016-08-02T08:59:30","modified_gmt":"2016-08-02T03:29:30","slug":"collector-of-central-excise-vs-ms-mrf-limited-etc-on-3-december-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ms-mrf-limited-etc-on-3-december-1997","title":{"rendered":"Collector Of Central Excise, … vs M\/S Mrf Limited Etc on 3 December, 1997"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Collector Of Central Excise, … vs M\/S Mrf Limited Etc on 3 December, 1997<\/div>\n
Author: Bharucha<\/div>\n
Bench: S.P. Bharucha, S.C. Sen<\/div>\n
           PETITIONER:\nCOLLECTOR OF CENTRAL EXCISE, MADRAS\n\n\tVs.\n\nRESPONDENT:\nM\/S MRF LIMITED ETC.\n\nDATE OF JUDGMENT:\t03\/12\/1997\n\nBENCH:\nS.P. BHARUCHA, S.C. SEN\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
\t       THE 3RD DAY OF DECEMBER, 1997
\nPresent:\n<\/p>\n
\t\tHon’ble Mr.Justice S.P. Bharucha
\n\t\tHon’ble Mr.Justice S.C. Sen
\nJoseph Vellapalli, Sr.Adv., Anoop G. Choudhary, Rajiv Nanda,
\nV.K. Verma,  S.D.Sharma, S.Ganesh K.R. Nambiar, V.Sridharan,
\nT.Viswanathan, V.Balachandran,\tand Rajesh Kumar, Advs. with
\nhim for the appearing parties.\n<\/p>\n
\t\t      J U D G M E N T
\n     The following Judgment of the Court was delivered:\n<\/p>\n
\t\t\t    WITH
\n     CIVIL APPEAL NOS. 2112 OF 1988 AND 8341-42 OF 1995
\nBharucha, J.\n<\/p>\n
     We are  concerned in these appeals with product “rubber
\ncement” or  “black vulcanising\tcement” manufactured  by the
\nassessees.   The case  before the Tribunal was that the said
\nproduct fell  under Tariff  Entry  40.17  according  to\t the
\nassessees and  under Tariff  Entry 40.05  according  to\t the
\nRevenue, the  appellant before us.  The Tribunal came to the
\nconclusion that\t the said product was correctly classifiable
\nunder Tariff  Item 35.012  prior to 10th February, 1987, and
\nunder Tariff  Item  35.06  thereafter.\tThe  assessees\thave
\naccepted the  classification made  by the  Tribunal Only the
\nRevenue is in appeal
\n     Tariff Entry 40.05 reads thus:\n<\/p>\n
————————————————————
\nHeading\t  Sub-Heading\t Description of goods\tRate of duty
\nNo.\t  No.\n<\/p>\n
————————————————————
\n40.05\t  4005.00\tCompounded rubber,\t40%
\n\t\t\tunvulcanised, in
\n\t\t\tprimary forms or in
\n\t\t\tplates, sheets or
\n\t\t\tstrip.\n<\/p>\n
————————————————————\n<\/p>\n
–\n<\/p>\n
Tariff Entries 35.01 and 35.06 read thus:\n<\/p>\n
————————————————————<\/p>\n
\nHeading\t   Sub-Heading\t  Description of goods\tRate of duty\nNo.\t   No.\n<\/pre>\n
————————————————————
\n“35.01\t\t      Albuminoidal substances;\n<\/p>\n
\t\t      modified straches; glues;<\/p>\n
\n\t\t      enzymes\n\t  3501.10     -Esterified starches\t   40%\n\t  3501.20     -Dextrins and other\t   15%\n\t\t       modified starches\n\t  3501.90     -Other\t\t\t   15%\n35.06\t  3506.00      Prepared glues and other\t   15%\n\t\t       prepared adhesives, not\n\t\t       elsewhere specified or\n\t\t       included.\"\n<\/pre>\n
————————————————————<\/p>\n
     The Tribunal  noted  the  process\tby  which  the\tsaid
\nproduct was  manufactured.   If found  that the raw material
\nthat was used to manufacture the said product was classified
\nby the Revenue under Tariff Entry 40.08, which reads thus:\n<\/p><\/blockquote>\n
     “Plates,  blocks,\t sheets,  strip,
\n     rods,  and\t  profile   shapes,   of
\n     vulcanised\t  rubber    other   than
\n     hardened rubber.”<\/p><\/blockquote>\n<\/blockquote>\n
     The Tribunal said that this would point to the position
\nthat the  raw  material\t was  vulcanised  rubber  and  that,
\ntherefore, the\tsaid product  could not possibly fall within
\nTariff Entry  40.05 which  spoke of  “Compounded rubber, un-\n<\/p><\/blockquote>\n
vulcanised, in primary forms…..”.\n<\/p>\n
     Learned counsel  for the  Revenue drew our attention to
\nChapter Note  3 of  Chapter 40\tof the Central Excise Tariff
\nwhich reads thus:\n<\/p>\n
     “3 In heading Nos. 40.02, 40.03 and
\n     40,05,  the   expression\t‘primary
\n     forms’ applied  only to liquids and
\n     pastes (including latex, whether or
\n     not   prevulcanised,    and   other
\n     dispersions  and\tsolutions),  and
\n     blocks of\tirregular shape,  lumps,
\n     bales,  powders,  granules,  crumbs
\n     and similar bulk forms”.<\/p><\/blockquote>\n
     It seems to us that no argument based on Chapter Note 3
\nor otherwise  can be  of any  avail to\tthe Revenue,  having
\nregard to the undisputed position that what is used as a raw
\nmaterial to  produce the  said product\tis classified by the
\nRevenue itself as vulcanised rubber.  If the raw material is
\nvulcanised rubber,  the said  product made  from  it  cannot
\npossibly be  unvulcanised rubber  the said product made from
\nit cannot possibly be unvulcanised compounded rubber.\n<\/p>\n
     The Revenue  is, therefore,  unable to  satisfy us that
\nthe said  product falls under Tariff 40.05 as it claims.  it
\ncannot argue  that, in\tany event, the Tribunal was in error
\nin classifying the said product under Chapter 35.\n<\/p>\n
     The appeals are dismissed with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Collector Of Central Excise, … vs M\/S Mrf Limited Etc on 3 December, 1997 Author: Bharucha Bench: S.P. Bharucha, S.C. Sen PETITIONER: COLLECTOR OF CENTRAL EXCISE, MADRAS Vs. RESPONDENT: M\/S MRF LIMITED ETC. DATE OF JUDGMENT: 03\/12\/1997 BENCH: S.P. BHARUCHA, S.C. SEN ACT: HEADNOTE: JUDGMENT: THE 3RD DAY OF DECEMBER, 1997 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-15143","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCollector Of Central Excise, ... vs M\/S Mrf Limited Etc on 3 December, 1997 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-ms-mrf-limited-etc-on-3-december-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise, ... vs M\/S Mrf Limited Etc on 3 December, 1997 - 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