COCHIN POTTERIES P Vs. UNION OF INDIA
LAWS(KER)-1963-3-29
HIGH COURT OF KERALA
Decided on March 04,1963

COCHIN POTTERIES(P) LTD. Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

- (1.)IN this writ petition, on behalf of the petitioner, Mr. J. Ranganatha Kamath, learned counsel, challenges the demand made by the third respondent herein under Ext. P-1, dated 23rd May 1961.
(2.)THE circumstances under which this demand has been made may be briefly indicated. The petitioner company is a manufacturing concern, manufacturing, according to them, stoneware Glazed articles like Pickle Jars and other varieties of glazed stoneware jars, in their factory at Chalakuty, Kerala State. The demand ext. P-1 itself is one calling upon the petitioner to pay a sum of Rs. 3669. 94 towards excise duty in respect of stoneware jars stated to have been removed by the petitioner company without payment of excise duty from the factory from 1-31961 to 30-4-1961.
(3.)THE Finance Bill, No. 10 of 1961, was introduced in the Parliament on 28-21961. The Bill was to give effect to the financial proposals of the Central government for the financial year 1961-62. Under Clause 11 of the But the Indian tariff Act, 1934 was to be amended in the manner specified in the II schedule. In part II of the Schedule II of the Bill it was stated that in the 1st schedule to the tariff Act after item No. 59 (6) the following item is to be inserted, namely, '59 (7)China and Porcelain ware, All sorts - (1) Table ware. Revenue. The excise duty for (2) Sanitary ware. the time being levi- (3) Glazed tiles. able on like articles (4) Not otherwise spe- if produced or manu-factured in India. and where such duty is leviable at different rates, the highest duty; and tba duty so leviable shall be in addition to the duty which would have been levied if this entry had not been inserted. "
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