{"id":155167,"date":"2001-04-23T00:00:00","date_gmt":"2001-04-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001"},"modified":"2015-07-21T00:48:54","modified_gmt":"2015-07-20T19:18:54","slug":"ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001","title":{"rendered":"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (133) ELT 598 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> JH Joglekar, Member (T) <\/p>\n<p> 1. The single issue for determination in this appeal is the classification of the product made by the appellants. The catalogue called the product as &#8220;Teflon Plain Hose with S.S.Braid \/ Teflon Corrugated Hose with S.S. Braid,&#8221; The assessees held that plastic hose being specifically covered under Chapter 39, the appropriate heading was under Ch.39.17. The claim of the Revenue was that the product is classifiable under heading 83.07. The Commissioner held that it was metal that gave the essential characteristics to the assembly and therefore, the classification under Chapter 83 was appropriate.\n<\/p>\n<p> 2. During the hearing the judgement of the Tribunal reported in 2000(121)E.L.T. 690 &#8211; J.R. Engineering Indus.(P).Ltd. vs. CCE was produced before us. On perusal of the judgement, we find that the identical product was before the Tribunal for decision and the contested classifications were also the same. The Tribunal after referring to the HSN Note and on examining the Rules for which the product was to be put upheld the classification under Chapter heading 37.17. Applying the law so laid down in that case, we allow this appeal with consequential relief.\n<\/p>\n<p>(Dictated in Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001 Equivalent citations: 2001 (133) ELT 598 Tri Mumbai ORDER JH Joglekar, Member (T) 1. The single issue for determination in this appeal is the classification of the product made by the appellants. [&hellip;]<\/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":[1],"tags":[],"class_list":["post-155167","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; ... on 23 April, 2001 - Free Judgements of Supreme Court &amp; 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\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; ... on 23 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2001-04-22T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-07-20T19:18:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001\",\"datePublished\":\"2001-04-22T18:30:00+00:00\",\"dateModified\":\"2015-07-20T19:18:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\"},\"wordCount\":233,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\",\"name\":\"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; ... on 23 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2001-04-22T18:30:00+00:00\",\"dateModified\":\"2015-07-20T19:18:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"contentUrl\":\"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/LegalindiaCom\/\",\"https:\/\/x.com\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\/\/www.legalindia.com\",\"https:\/\/x.com\/legaliadmin\"],\"url\":\"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; ... on 23 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001","og_locale":"en_US","og_type":"article","og_title":"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; ... on 23 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2001-04-22T18:30:00+00:00","article_modified_time":"2015-07-20T19:18:54+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001","datePublished":"2001-04-22T18:30:00+00:00","dateModified":"2015-07-20T19:18:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001"},"wordCount":233,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001","url":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001","name":"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; ... on 23 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2001-04-22T18:30:00+00:00","dateModified":"2015-07-20T19:18:54+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-vikoflex-engineers-pvt-ltd-vs-commissioner-of-cen-excise-on-23-april-2001#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S. Vikoflex Engineers Pvt. Ltd. vs Commissioner Of Cen. Excise &amp; &#8230; on 23 April, 2001"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/155167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=155167"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/155167\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=155167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=155167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=155167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}