{"id":206513,"date":"1996-12-04T00:00:00","date_gmt":"1996-12-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hindustan-ferodo-limited-vs-the-collector-of-central-exc-on-4-december-1996-2"},"modified":"2016-02-22T19:26:14","modified_gmt":"2016-02-22T13:56:14","slug":"ms-hindustan-ferodo-limited-vs-the-collector-of-central-exc-on-4-december-1996-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hindustan-ferodo-limited-vs-the-collector-of-central-exc-on-4-december-1996-2","title":{"rendered":"M\/S. Hindustan Ferodo Limited vs The Collector Of Central Exc on 4 December, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. Hindustan Ferodo Limited vs The Collector Of Central Exc on 4 December, 1996<\/div>\n<div class=\"doc_bench\">Bench: S.P. Bharucha, S.C. Sen<\/div>\n<pre>           PETITIONER:\nM\/S. HINDUSTAN FERODO LIMITED\n\n\tVs.\n\nRESPONDENT:\nTHE COLLECTOR OF CENTRAL EXC\n\nDATE OF JUDGMENT:\t04\/12\/1996\n\nBENCH:\nS.P. BHARUCHA, S.C. SEN\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>\t\t\t O R D E R<br \/>\n     The articles  with which  this appeal  is concerned are<br \/>\nrings punched from asbestos boards and two types of asbestos<br \/>\nfabrics, namely,  special fabrics  in a\t coil of  continuous<br \/>\nlength and  M.R.Grey in\t rolls. The Customs, Excise and Gold<br \/>\n(Control) Appellate  Tribunal  in  the\torder  under  appeal<br \/>\nupheld the  findings of\t the authorities below that the said<br \/>\nrings fell  under Item\t22F of\tthe  Central  Excise  Tariff<br \/>\nwhich, so far as is relevant, reads thus:\n<\/p>\n<blockquote><p>     &#8220;22-F. Mineral  fibres and yarn and<br \/>\n     manufactures therefrom,  in  or  in<br \/>\n     relation  to   the\t manufacture  of<br \/>\n     which  any\t process  is  ordinarily<br \/>\n     carried on\t with the  aid of power,<br \/>\n     the following, namely :-\n<\/p><\/blockquote>\n<blockquote><p>     xxx\txxx\t       xxx<br \/>\n     (2) asbestos fibre and yarn:<\/p><\/blockquote>\n<p>     The Tribunal  rejected the contention of the appellants<br \/>\nthat the  said\trings  were  intermediate  products  in\t the<br \/>\nmanufacture of\tbrake linings  and clutch facings, that they<br \/>\nwere brittle and fragile, and that they were not marketable.<br \/>\nIn this\t behalf\t the  appellants  had  produced\t before\t the<br \/>\nTribunal three affidavits, of which we may refer to two. The<br \/>\none affidavit  was made\t by  a\tSenior\tManager,  Technical,<br \/>\nSales, in the appellants employment. He stated, on the basis<br \/>\nof his\texperience and knowledge, that M.R. Grey solid woven<br \/>\nasbestos rolls\thad, generally,\t no  industrial\t application<br \/>\nexcept in the manufacture of woven type brake linings. Also.<br \/>\nthat special  long fibre  asbestos  rings,  being  weak\t and<br \/>\nporous, were generally not usable for commercial application<br \/>\nother than  in the  manufacture of  moulded clutch  facings,<br \/>\nafter treatment\t and chemical  processing. Before  treatment<br \/>\nand chemical  processing, these rings broke on slight impact<br \/>\nand  could   not  withstand  friction.\tAsbestos  cloth\t was<br \/>\nimpregnated in\tresin and  cured in moulds for making clutch<br \/>\nfacings. The other affidavit was of a man in the business of<br \/>\nasbestos products  in a large way since 1957. He stated that<br \/>\nhe had\tbeen shown  BFB-9 cut rings and MR-Grey, that he had<br \/>\nnot dealt  therewith, and  that, to his knowledge, they were<br \/>\nnot available in the market. During his time in business not<br \/>\na single  customer had\teither enquired or placed orders for<br \/>\nthe supply of articles such as the above. The Revenue led no<br \/>\nevidence.\n<\/p>\n<p>     The Tribunal  referred, in\t the order  under appeal, to<br \/>\nprocess drawings  and came  to the  conclusion that the duty<br \/>\nwas sought  to be  levied at the fourth stage of manufacture<br \/>\nin the\tappellants factory.  The samples  of the said rings,<br \/>\nwhich were  shown to  the Tribunal,  arose after this stage.<br \/>\nThey were  in a\t finished form. There was nothing elementary<br \/>\nor crude  about them.  As asbestos products, they were fully<br \/>\nmanufactured. Nothing  further was  required to\t be done  to<br \/>\nmake  them   fully  manufactured   asbestos  products.\t The<br \/>\nappellants contention  that the\t said rings were brittle and<br \/>\nfragile articles  and hence  not marketable  &#8220;was simply not<br \/>\ntrue. We  examined the\tsample of  the rings very carefully.<br \/>\nAsbestos fibre\tis a  very strong  material. If\t the ring is<br \/>\nallowed to fall on the floor, nothing would happen to it. We<br \/>\nfound it  neither brittle  nor\tfragile.  It  was  perfectly<br \/>\ncapable of  being handled and transported for marketing&#8221;. In<br \/>\nso far\tas the aforementioned affidavits were concerned, the<br \/>\nTribunal observed  that the  deponents were  &#8220;not the  right<br \/>\npersons to  give opinion  on the  type of  the products with<br \/>\nwhich we  are concerned\t in this case. The disputed products<br \/>\nare industrial\tgoods. Only  industrialists engaged  in\t the<br \/>\nmanufacture of\tbrake linings  and clutch  facings would  be<br \/>\ninterested in  them and not a dealer who sells commonly used<br \/>\nasbestos products  in the  market&#8221;. The\t Tribunal went on to<br \/>\nState, &#8220;Any  small scale  or medium  scale  manufacturer  of<br \/>\nbrake linings  and clutch  facings would  be  interested  in<br \/>\nbuying the  asbestos  rings  and  asbestos  fabrics  as\t his<br \/>\nstarting materials,  if he  does not  have the\tresources to<br \/>\nstart from  the stage one (the asbestos fibre stage)&#8230;&#8230;..<br \/>\nThe fact  that the  appellants do  not sell  their  asbestos<br \/>\nrings and  asbestos fabrics  is\t immaterial.\t&#8230;..\t The<br \/>\nmaterial point\tis that their asbestos rings and fabrics are<br \/>\nmarketable  products,  though  marketable  to  a  particular<br \/>\nsection of  the industry  only.\t  &#8230;&#8230;&#8230;  The articles in<br \/>\ndispute before\tus are high value finished asbestos products<br \/>\nand if the terms offered are right the smaller manufacturers<br \/>\nof brake  linings and  clutch  facings\twould  certainly  be<br \/>\ninterested in buying them&#8221;\n<\/p>\n<p>     It is  not in  dispute before us, as it cannot be, that<br \/>\nthe onus  of establishing  that the  said rings\t fell within<br \/>\nItem 22-F lay upon the Revenue. The Revenue led no evidence.<br \/>\nThe onus  was not  discharged. Assuming\t therefore, that the<br \/>\nTribunal was  right  in\t rejecting  the\t evidence  that\t was<br \/>\nproduced on  behalf of\tthe appellants,\t the appeal should ,<br \/>\nnonetheless, have been allowed.\n<\/p>\n<p>     It is  not the  function of  the Tribunal to enter into<br \/>\nthe arena  and make  suppositions that are tantamount to the<br \/>\nevidence that  a party\tbefore it  has failed to lead. Other<br \/>\nthan supposition,  there  is  no  material  on\trecord\tthat<br \/>\nsuggests that  a small scale or medium scale manufacturer of<br \/>\nbrake linings  and clutch  facings &#8220;would  be interested  in<br \/>\nbuying&#8221; the  said rings\t or that they are marketable at all.<br \/>\nAs to  the brittleness\tof the\tsaid rings,  it was  for the<br \/>\nRevenue to  demonstrate that the appellants averment in this<br \/>\nbehalf was  incorrect and  not for  the Tribunal  to  assess<br \/>\ntheir brittleness  for itself.\tArticles in  question in  an<br \/>\nappeal are  shown to  the Tribunal to enable the Tribunal to<br \/>\ncomprehend what\t it is that it is dealing with. It is not an<br \/>\ninvitation to  the Tribunal  to give  its  opinion  thereon,<br \/>\nbrushing  aside\t  the  evidence\t before\t it.  The  technical<br \/>\nknowledge of  members  of  the\tTribunal  makes\t for  better<br \/>\nappreciation of the record, but not its substitution.\n<\/p>\n<p>     The Revenue  sought to  make the  said rings dutiable a<br \/>\nasbestos articles.  The affidavit  evidence of\ta dealer  in<br \/>\nasbestos  was  of  some\t relevance.  So\t was  the  affidavit<br \/>\nevidence that  explained the  character and  use of the said<br \/>\nrings. It  was wrong  of  the  Tribunal\t to  find  that\t the<br \/>\ndeponents of these affidavits were &#8220;not the right persons to<br \/>\ngive opinion  on the  type of  products&#8221; with  which it\t was<br \/>\nconcerned.\n<\/p>\n<p>     Regrettably, the  Tribunal&#8217;s order\t under appeal  shows<br \/>\nthat  it  was  not  fully  conscious  of  the  dispassionate<br \/>\njudicial function it was expected to perform, and it must be<br \/>\nquashed.\n<\/p>\n<p>     Learned counsel  for the  Revenue\tsubmitted  that\t the<br \/>\nmatter be  remanded to\tthe Tribunal so that the evidence on<br \/>\nrecord may  be reappreciated. As we have stated, no evidence<br \/>\nwas led\t on behalf  of the  Revenue. There is, therefore, no<br \/>\ngood reason to remand the matter.\n<\/p>\n<p>     The appeal\t is allowed  and the  order under  appeal is<br \/>\nquashed. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. Hindustan Ferodo Limited vs The Collector Of Central Exc on 4 December, 1996 Bench: S.P. Bharucha, S.C. Sen PETITIONER: M\/S. HINDUSTAN FERODO LIMITED Vs. RESPONDENT: THE COLLECTOR OF CENTRAL EXC DATE OF JUDGMENT: 04\/12\/1996 BENCH: S.P. BHARUCHA, S.C. SEN ACT: HEADNOTE: JUDGMENT: O R D E R The articles with [&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":[30],"tags":[],"class_list":["post-206513","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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