{"id":171324,"date":"1998-07-24T00:00:00","date_gmt":"1998-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998"},"modified":"2016-05-04T23:53:59","modified_gmt":"2016-05-04T18:23:59","slug":"svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998","title":{"rendered":"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (107) ELT 541 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> J.H. Joglekar, Member (T)<\/p>\n<p>1. The appellants manufactured textiles. For printing of the textiles they made printing frames which were bolting cloth coated with sensitising chemicals. The department held such frames to be classifiable under Heading 5909.00 and demanded duty on such frames captively consumed. Before the Additional Collector, the claim was made that these goods merit classification under Heading 8442.00 and were covered under Notification No. 201\/87. The Additional Collector in his order classified the products under 5909.00 and confirmed the demand. Hence this appeal.\n<\/p>\n<p>2. Shri Gopal Prasad, Advocate relies upon the Tribunal judgment in the case of <a href=\"\/doc\/1070682\/\">Collector of Central Excise &amp; Customs, Surat v. Kohinoor Dyg. &amp; Ptg. Works,<\/a> reported in 1994 (71) E.L.T. 1043 (Tribunal) in which printing frames made of photo sensitive chemicals coated fabric were classified under Heading 84.42. This judgment was later accepted by the Board in terms of Circular No. 51\/51\/94-CX, dated 30-8-1974 (sic). In view of this judgment from the date of issue of Notification No. 201\/87, the eligibility of such screens thereunder is established.\n<\/p>\n<p>3.   The period covered by the impugned order was March 1986 to September 1988. Although, some period was before the issue of this notification, the cited Circular states that the earlier period of 28-2-1986 to 2-9-1987 stands covered by Notification No. 39\/90-C.E. (N.T.), dated 10-10-1990 issued under Section 11C of the Central Excises and Salt Act, 1944.\n<\/p>\n<p>4.    Thus, on the basis of these two notifications the demand confirmed in the impugned order does not sustain. For the same reasons the orders of penalty also do not sustain. This appeal is allowed. The impugned order is set aside. Directions are made for consequential relief to the extent warranted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 Equivalent citations: 1999 (107) ELT 541 Tri Del ORDER J.H. Joglekar, Member (T) 1. The appellants manufactured textiles. For printing of the textiles they made printing frames which were bolting cloth coated with sensitising chemicals. [&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":[41,33],"tags":[],"class_list":["post-171324","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 - 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\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\" \/>\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=\"1998-07-23T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-05-04T18:23:59+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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998\",\"datePublished\":\"1998-07-23T18:30:00+00:00\",\"dateModified\":\"2016-05-04T18:23:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\"},\"wordCount\":311,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Customs, Excise and Gold Tribunal - Delhi\",\"Tribunal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\",\"name\":\"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1998-07-23T18:30:00+00:00\",\"dateModified\":\"2016-05-04T18:23:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998\"}]},{\"@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:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"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":"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 - 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\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998","og_locale":"en_US","og_type":"article","og_title":"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1998-07-23T18:30:00+00:00","article_modified_time":"2016-05-04T18:23:59+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":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998","datePublished":"1998-07-23T18:30:00+00:00","dateModified":"2016-05-04T18:23:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998"},"wordCount":311,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Customs, Excise and Gold Tribunal - Delhi","Tribunal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998","url":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998","name":"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1998-07-23T18:30:00+00:00","dateModified":"2016-05-04T18:23:59+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/svadeshi-mills-co-ltd-vs-commissioner-of-central-excise-on-24-july-1998#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Svadeshi Mills Co. Ltd. vs Commissioner Of Central Excise on 24 July, 1998"}]},{"@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:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","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\/171324","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=171324"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/171324\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=171324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=171324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=171324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}