{"id":33797,"date":"1993-10-05T00:00:00","date_gmt":"1993-10-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bajoria-rubber-industries-ltd-vs-collector-of-c-ex-on-5-october-1993"},"modified":"2016-08-23T22:54:38","modified_gmt":"2016-08-23T17:24:38","slug":"bajoria-rubber-industries-ltd-vs-collector-of-c-ex-on-5-october-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bajoria-rubber-industries-ltd-vs-collector-of-c-ex-on-5-october-1993","title":{"rendered":"Bajoria Rubber Industries Ltd. vs Collector Of C. Ex. on 5 October, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Bajoria Rubber Industries Ltd. vs Collector Of C. Ex. on 5 October, 1993<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 (70) ELT 169 Cal<\/div>\n<div class=\"doc_author\">Author: R Pal<\/div>\n<div class=\"doc_bench\">Bench: R Pal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<br \/>\nRuma Pal, J.<\/p>\n<p>1. The petitioners, inter alia, manufacture vacuum hoses.<br \/>\nThe petitioners had been clearing the hoses under the Tariff sub-heading<br \/>\n4009.92 of Chapter 40 of Schedule-II to the Central Excise Tariff Act of 1985. The<br \/>\nTariff sub-heading 4009.92 reads as follows :-\n<\/p>\n<p> &#8220;Designed to perform the function of conveying air, gas or<br \/>\nliquid.&#8221;\n<\/p>\n<p>Under this sub-heading 30% Duty was leviable.\n<\/p>\n<p>2. According to the petitioners, the vacuum hoses, manufactured by<br \/>\nthem, are in fact, vacuum brake hoses and are supplied to the Railway<br \/>\nAuthorities for the purpose of functioning as vacuum brake or as parts thereof.<br \/>\nIn fact, the petitioner-Company is registered with the Railway Authorities, inter<br \/>\nalia, for supply of vacuum brake hose pipes. According to the petitioners, there<br \/>\nare limited suppliers of vacuum brake hose pipes to the Railways in the<br \/>\ncountry. Of the 11 such suppliers, most are Small Scale Industry and are by<br \/>\nvirtue thereof exempted from payment of Excise Duty. The petitioner-Company is not a Small Scale Industry. One of the rivals of the petitioners in this<br \/>\ntrade, called M\/s. Rubber Products Pvt. Ltd., is also not a Small Scale Industry.<br \/>\nM\/s. Rubber Products Pvt. Ltd. carries on business in the State of Maharashtra.<br \/>\nM\/s. Rubber Products Pvt. Ltd. had also been clearing its vacuum hoses under<br \/>\nsub-heading 4009.92. It submitted a revised classification list for re-classification of the vacuum hose pipes under sub-heading 4009.99, of the schedule to<br \/>\nthe 1985 Act. Sub-heading 4009.99 is the residuary sub-heading. The rate of<br \/>\nDuty is nil. The application for re-classification, made by M\/s. Rubber<br \/>\nProducts Pvt. Ltd., was rejected by the Assistant Collector, Thane. An appeal<br \/>\nwas preferred by M\/s. Rubbar Products Pvt. Ltd. before the Appellate Collector. After hearing the parties, the Appellate Collector came to the conclusion<br \/>\nthat a vacuum brake hose was properly classifiable under sub-heading 4009.99<br \/>\nand not under 4009.92. This decision of the Appellate Collector appears to have<br \/>\nbeen delivered in 1988. On the basis of the decision of the Appellate Collector,<br \/>\nM\/s. Rubber Products Pvt. Ltd. applied for refund of the Duties paid by it at<br \/>\n30% under sub-heading 4009.92. The refund application was disallowed. M\/s.<br \/>\nRubber Products Pvt. Ltd. filed a writ application before the Bombay High<br \/>\nCourt. The Bombay High Court allowed the writ application of M\/s. Rubber<br \/>\nProducts Pvt. Ltd. by a decision . The Bombay High Court held that the order of the Appellate<br \/>\nCollector was final and that the respondent-Authorities were bound to refund<br \/>\nthe amount paid by M\/s. Rubber Products Pvt. Ltd. under sub-heading<br \/>\n4009.92. It appears from the judgment that the order of the Appellate Collector<br \/>\nhad been appealed from by the respondent-Authorities before the Tribunal;<br \/>\nbut the Tribunal dismissed the appeal preferred by the Excise Authorities on<br \/>\nthe ground that it was barred by Laws of Limitation.\n<\/p>\n<p>3. Coming to know of the decision of the Appellate Collector from the<br \/>\nreported judgment of the Bombay High Court, the petitioners filed a revised<br \/>\nclassification list before the Assistant Collector and prayed for re-classification<br \/>\nof the vacuum hoses manufactured by them under sub-heading 4009.99. The<br \/>\ndecision of the Bombay High Court was referred to by the petitioners.\n<\/p>\n<p>4. In my view, there can be no doubt that the Excise Authorities in<br \/>\nBengal are found to act in consonance with the decision of the Appellate<br \/>\nAuthority in Bombay. Otherwise, this would lead to discrimination between<br \/>\nM\/s. Rubber Products Pvt. Ltd. and the petitioners. The Excise Authorities in<br \/>\nMaharashtra have accepted the re-classification of M\/s. Rubber Products Pvt.<br \/>\nLtd.&#8217; s vacuum hoses under sub-heading 4009.99. This acceptance may have<br \/>\nbeen a forced one, but nevertheless, is the one that is being abided by. As a<br \/>\nresult, M\/s. Rubber Products Pvt. Ltd. is not paying any Excise Duty on its<br \/>\nproducts. If the petitioners are manufacturing the same product as that of M\/s.<br \/>\nRubber Products Pvt. Ltd., the Excise Authorities in Bengal cannot foist the<br \/>\npetitioners with the liability to pay Excise Duty under sub-heading 4009.92.<br \/>\nThis view is supported by several Judicial Authorities, namely, (1) &#8220;<a href=\"\/doc\/1629212\/\">Mercantile<br \/>\nCompany Pvt. Ltd. v. Assistant Collector of Customs and Ors.<\/a>&#8220;,  (2)&#8221; Godrej &amp; Boyce Manufacturing Co. Pvt. Ltd., Bombay and<br \/>\nAnother v. Union of India and Ors.&#8221;, , (3)<br \/>\n&#8220;Sandip Agarwal v. Collector of Customs&#8221;, ,<br \/>\nand (4) &#8220;Suhrid Giegy Ltd., Ahmedabad v. Union of India and Ors.&#8221;, .\n<\/p>\n<p>5. The Assistant Collector in this case by the impugned order has<br \/>\nsought to distinguish the decision of the Appellate Collector in M\/s. Rubber<br \/>\nProducts Pvt. Ltd.&#8217;s case by stating that the vacuum hoses manufactured by the<br \/>\npetitioners were not the same as the vacuum hoses manufactured by M\/s.<br \/>\nRubber Products Pvt. Ltd. The observation of the Assistant Collector appears to<br \/>\nbe somewhat contradictory to his own finding in paragraph 2 of the impugned<br \/>\norder. However, in my view, the question should be resolved finally by the fact<br \/>\nfinding Appellate Authority.\n<\/p>\n<p>6. Accordingly the writ application is disposed of by granting liberty to<br \/>\nthe petitioners to prefer an appeal before the Appellate Authority from the<br \/>\nimpugned order dated 22nd July, 1993 passed by the Assistant Collector. As the<br \/>\nmatter has been pending adjudication before this Court, the question of limitation does not arise.\n<\/p>\n<p>7. The Appellate Authority will only consider whether indeed the<br \/>\npetitioner&#8217;s vacuum hoses are the vacuum brake hoses as contended by them.<br \/>\nThe petitioners will be at liberty to produce all evidence before the Appellate<br \/>\nCollector.\n<\/p>\n<p>8. If the Appellate Collector finds that the vacuum hoses, manufactured<br \/>\nby the petitioners, are vacuum brake hoses, the Appellate Collector will allow<br \/>\nre-classification, as sought for by the petitioners, with effect from the date of<br \/>\nfiling of the Revised Classification List. In that event, all payments made by the<br \/>\npetitioners to the respondent-Authorities subsequent to the filing of the Reclassification List as well as the payments made by the petitioners to the Special<br \/>\nOfficer pursuant to the interim order of this Court must be refunded to the<br \/>\npetitioners within a week from the date of the Appellate Collector&#8217;s decision.\n<\/p>\n<p>9. The Appellate Collector will dispose of the matter within a period of<br \/>\n4 weeks from the date of communication of the Dictated Order to him. The<br \/>\nAppellate Collector must give a notice of hearing to the petitioners. At least 48<br \/>\nhours clear notice must be given. The Appellate Authority will give reasons for<br \/>\nits decision.\n<\/p>\n<p>10. Subject to the petitioners furnishing a Bank Guarantee for an<br \/>\namount of Rs. 5,00,000\/- representing approximately the Duty payable on the<br \/>\nbasis that the petitioner&#8217;s vacuum hoses are classifiable under sub-heading<br \/>\n4009.92 within a period of 4 weeks from date, the Excise Authorities will allow<br \/>\nthe petitioners clearance of the vacuum hoses without payment of any Duty.\n<\/p>\n<p>11. The Bank Guarantee to be furnished by the petitioners in favour of<br \/>\nthe Collector of Central Excise, Calcutta-II, Collectorate, must be of a<br \/>\nNationalised Bank and must be kept renewed by the petitioners pending<br \/>\ndisposal of the matter by the Appellate Collector. The Bank Guarantee must<br \/>\nalso contain a clause to the effect that in the event the petitioners fail to renew<br \/>\nthe Bank Guarantee, the Bank will of its own and forthwith deposit the entire<br \/>\nguaranteed amount with the Collector of Customs.\n<\/p>\n<p>12. In the event the Appellate Collector decides against the petitioner,<br \/>\nno steps will be taken to enforce the Bank Guarantee for a period of 2 weeks<br \/>\nfrom the date of such decision.\n<\/p>\n<p>13. There will be no order as to costs.\n<\/p>\n<p>14. All parties concerned including the Appellate Collector and the<br \/>\nBranch Manager of the concerned Bank are to act on a signed copy of this<br \/>\nDictated Order on the usual undertaking.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Bajoria Rubber Industries Ltd. vs Collector Of C. Ex. on 5 October, 1993 Equivalent citations: 1994 (70) ELT 169 Cal Author: R Pal Bench: R Pal JUDGMENT Ruma Pal, J. 1. The petitioners, inter alia, manufacture vacuum hoses. The petitioners had been clearing the hoses under the Tariff sub-heading 4009.92 of Chapter [&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":[22,8],"tags":[],"class_list":["post-33797","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bajoria Rubber Industries Ltd. vs Collector Of C. 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