{"id":268687,"date":"1990-11-22T00:00:00","date_gmt":"1990-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/indian-metals-and-ferro-alloys-vs-collector-of-central-excise-on-22-november-1990"},"modified":"2018-07-25T21:06:25","modified_gmt":"2018-07-25T15:36:25","slug":"indian-metals-and-ferro-alloys-vs-collector-of-central-excise-on-22-november-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/indian-metals-and-ferro-alloys-vs-collector-of-central-excise-on-22-november-1990","title":{"rendered":"Indian Metals And Ferro Alloys &#8230; vs Collector Of Central Excise, &#8230; on 22 November, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Indian Metals And Ferro Alloys &#8230; vs Collector Of Central Excise, &#8230; on 22 November, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 AIR 1028, 1990 SCR  Supl. (3) 329<\/div>\n<div class=\"doc_author\">Author: S Rangnathan<\/div>\n<div class=\"doc_bench\">Bench: Rangnathan, S.<\/div>\n<pre id=\"pre_1\">           PETITIONER:\nINDIAN METALS AND FERRO ALLOYS LTD. CUTTACK\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE, BHUBANESHWAR\n\nDATE OF JUDGMENT22\/11\/1990\n\nBENCH:\nRANGNATHAN, S.\nBENCH:\nRANGNATHAN, S.\nRAMASWAMY, K.\n\nCITATION:\n 1991 AIR 1028\t\t  1990 SCR  Supl. (3) 329\n 1991 SCC  Supl.  (1) 125 JT 1990 (4)\t763\n 1990 SCALE  (2)1109\n\n\nACT:\n     Central Excises and <a href=\"\/doc\/53524\/\" id=\"a_1\">Salt Act<\/a>, 1944--<a href=\"\/doc\/1724307\/\" id=\"a_1\">Section 3<\/a> and\tFirst\nSchedule  Item Nos. 26AA and  68--Assessee--Manufacturer  of\npipes,\ttubes and poles of iron and steel--assessability  to\nexcise duty--Whether under Item 26AA or 68.\n\n\n\nHEADNOTE:\n    The\t appellant  is a manufacturer of  pipes,  tubes\t and\npoles  made  of\t iron and steel. Tariff Item  No.  26AA\t was\nintroduced  w.e.f.  24.4.1962 in the First Schedule  to\t the\nCentral Excises and <a href=\"\/doc\/53524\/\" id=\"a_2\">Salt Act<\/a>, according to which, the appel-\nlant paid the excise duty. Thereafter the Government  issued\na notification dated 1.3.1963, whereby 'telegraph, telephone\nand  electric lighting and transmission poles falling  under\nItem  26AA\"  were exempted from payment of duty\t subject  to\ncertain\t conditions.  The  appellant having  paid  the\tduty\nearlier,  applied  for the refund on  10.5.1963\t and  sought\npermission  to clear the goods without payment of duty.\t The\nAssistant Collector rejected the said request on the  ground\nthat conditions prescribed in the notification had not\tbeen \u00ef7\n3\nbefore\tthe  Collector of Central Excise who held  that\t the\ngoods in question were eligible for the exemption  contained\nin the notification. As a consequence thereof, the appellant\npaid  no duty on the goods and cleared the goods  from\t1962\ntill  1975. On 1.3.1975, the Legislature  introduced  Tariff\nItem No. 68 in the First Schedule to the' Act covering goods\nnot  elsewhere\tprescribed. Even  thereafter  the  appellant\nfiled  classification  lists showing the  poles\t as  falling\nunder  Item 26AA and those lists were duly approved and\t the\nappellant cleared its goods without paying duty till  August\n1982.  Earlier on 8.12.1977, the Superintendent\t of  Central\nExcise\thad taken a view that the transmission and  lighting\npoles  were classifiable not under Item 26AA but under\tItem\n68. The appellant was accordingly asked to furnish a  state-\nment of the goods manufactured and sold earlier and to\tfile\na  classified list. The appellant objected  contending\tthat\nthe poles were covered by Tariff 26AA and it was entitled to\nexemption. The Revenue did not accept that contention where-\nupon  the  appellant filed a writ petition before  the\tHigh\nCourt  challenging the communication dated  26.12.1977.\t The\nappellant received a further letter on 6.11.1981 whereby  it\nwas required to pay duty under Item No. 68 in regard to\n330\n'swaged\t poles\" also. The appellant challenged\tthis  letter\nalso by means of a writ petition before the High Court.\t The\nHigh  Court  declined  to interfere  with  the\tadjudication\nproceedings  and dismissed the writ petitions  by  directing\nthat  the  adjudication\t be made  within  three\t months.  On\n31.3.83 the Assistant Collector passed an order holding\t the\ngoods  classifiable under Item 68. The\tAppellate  Collector\naffirmed the order of the Assistant Collector. Both  parties\npreferred  appeals before the Central Excise and Gold  (Con-\ntrol)  Appellate Tribunal. The Tribunal lid not\t agree\twith\nthe contention of the Appellant that the goods were dutiable\nunder  Tariff Item No. 26AA. It however gave certain  direc-\ntions restricting the levy of excise duty periodwise.  Hence\nthese appeals by the appellant under <a href=\"\/doc\/53524\/\" id=\"a_3\">Section 35L<\/a> of the Act.\nAllowing the appeals, this Court,\n    HELD: There is some difference in the description of the\ngoods.\tWhile  item 26AA covers only pipes  and\t tubes,\t the\ngoods  manufactured by the assessee are called poles. It  is\nalso true that the poles have to be manufactured by applying\ncertain processes of heating and forging to pipes or  tubes.\nBut all this does not so change the commercial character  of\nthe  goods as to take them away from the scope of  item\t No.\n26AA. [336C-D]\n    The\t language of tariff item No. 26AA is very  wide.  It\ncovers\tiron and steel products of the description  set\t out \u00ef7\n3\n    Unless  the department can establish that the  goods  in\nquestion  can,\tby no conceivable process of  reasoning,  be\nbrought\t under\tany of the specific items mentioned  in\t the\ntariff, resort cannot be had to the residuary item. [339E]\n    The\t appellant's contention that the goods\tin  question\nfall under Item 26AA is well rounded and the Revenue was not\njustified  in attempting to levy duty on the basis that\t the\ngoods fall under Tariff Item No. 68. [334G-<a href=\"\/doc\/534347\/\" id=\"a_4\">H]\n    Indian Aluminium Cables Ltd. v. Union<\/a>, [1985] 3 SCC 284;\nBharat\tForge and Press Industries v. C.C.E., [1990]  1\t SCC\n532;  <a href=\"\/doc\/399708\/\" id=\"a_5\">Varghese v. I.T.O<\/a>., [1982] 1 SCR 629; <a href=\"\/doc\/75422\/\" id=\"a_6\">State  of  Tamil\nNadu  v.  Mahi Traders<\/a>, [1989] 1 SCR 445; <a href=\"\/doc\/46272\/\" id=\"a_7\">C.C.E.  v.  Andhra\nSugar  Ltd<\/a>.,  [1989]  (Supp.) 1, SCC 144  and  <a href=\"\/doc\/1379396\/\" id=\"a_8\">Collector  of\nCentral Excise v. Parle Exports P. Ltd<\/a>.,  [1989] 1 SCC\t345,\nreferred to.\n\n\n\nJUDGMENT:\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Indian Metals And Ferro Alloys &#8230; vs Collector Of Central Excise, &#8230; on 22 November, 1990 Equivalent citations: 1991 AIR 1028, 1990 SCR Supl. (3) 329 Author: S Rangnathan Bench: Rangnathan, S. PETITIONER: INDIAN METALS AND FERRO ALLOYS LTD. CUTTACK Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE, BHUBANESHWAR DATE OF JUDGMENT22\/11\/1990 BENCH: [&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-268687","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>Indian Metals And Ferro Alloys ... vs Collector Of Central Excise, ... on 22 November, 1990 - 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\/indian-metals-and-ferro-alloys-vs-collector-of-central-excise-on-22-november-1990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indian Metals And Ferro Alloys ... vs Collector Of Central Excise, ... on 22 November, 1990 - Free Judgements of Supreme Court &amp; 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