BHARAT FORGE AND PRESS INDUSTRIES PRIVATE LIMITED Vs. COLLECTOR OF CENTRAL EXCISE BARODA GUJARAT
LAWS(SC)-1990-1-35
SUPREME COURT OF INDIA (FROM: GUJARAT)
Decided on January 16,1990

BHARAT FORGE AND PRESS INDUSTRIES PRIVATE LIMITED Appellant
VERSUS
COLLECTOR OF CENTRAL EXCISE, BARODA Respondents


Referred Judgements :-

INDIAN ALUMINIUM CABLES LIMITED VS. UNION OF INDIA [FOLLOWED]



Cited Judgements :-

HINDUSTAN POLES CORPORATION VS. COMMISSIONER OF CENTRAL EXISE CALCUTTA [LAWS(SC)-2006-3-39] [REFERRED TO]
PRACHI INDUSTRIES VS. COMMISSIONER OF CENTRAL EXCISE CHANDIGARH [LAWS(SC)-2008-3-63] [REFERRED TO]
CRANE BETEL NUT POWDER WORKS VS. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE TIRUPATHI [LAWS(APH)-2005-9-49] [REFERRED TO]
MASTER STRIPS PVT LTD VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-1995-2-6] [REFERRED TO]
SANDIP AGRAWAL VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1992-7-43] [REFERRED TO]
DAGA NYLOMET PRIVATE LTD VS. ASSISTANT COLLECTOR OF CUSTOMS [LAWS(CAL)-1993-5-25] [REFERRED TO]
STATE OF KARNATAKA VS. KASTURI and SONS LTD [LAWS(KAR)-2000-6-19] [REFERRED TO]
TAPA TRADERS GWALIOR VS. KRISHI UPAJ MANDI SAMITI GWALIOR [LAWS(MPH)-2008-8-60] [REFERRED TO]
HINDUSTAN ENGINEERING PRODUCTS COMPANY VS. MUNICIPAL CORPORATION OF GREATER BOMBAY [LAWS(BOM)-1992-11-17] [REFERRED TO]
Tube Investments of India Limited VS. Deputy Commercial Tax Officer [LAWS(MAD)-2002-8-214] [REFERRED TO]
Indian Home Pipe Company LTD VS. Customs Excise and Gold Control Appellate Tribunal [LAWS(MAD)-2005-3-113] [REFERRED TO]
MUNICIPAL CORPORATION OF GREATER BOMBAY VS. BENGAL IRON CORPORATION [LAWS(BOM)-2008-4-68] [REFERRED TO]
POLAR MARMO AGGLOMERATES LTD VS. UNION OF INDIA [LAWS(RAJ)-1993-11-5] [REFERRED TO]
DINESH KUMAR NAGPAL VS. STATE [LAWS(RAJ)-1995-4-12] [REFERRED TO]
INDIAN METALS AND FERRO ALLOYS LIMITED CUTTACK VS. COLLECTOR OF CENTRAL EXCISE BHUBANESHWAR [LAWS(SC)-1990-11-4] [RELIED ON]
DOLAT ELECTRIC CORPORATION VS. COMMERCIAL TAX OFFICER [LAWS(CAL)-2009-1-45] [REFERRED TO]
RAYBAN SUN OPTICS INDIA LTD VS. DY. COMMISSIONER [LAWS(RAJ)-2013-10-20] [REFERRED TO]
PEPSICO INDIA HOLDINGS PVT.LTD. VS. ASSESSING AUTHORITY - I [LAWS(HPH)-2010-9-377] [REFERRED TO]
Master Strips (Pvt.) Limited VS. Deputy Commissioner of Commercial Taxes (Administration) and another [LAWS(KAR)-1994-2-29] [REFERRED TO]
PEPSICO INDIA HOLDINGS PVT. LTD VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(MAD)-2009-3-231] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. CHAMPDANY INDUSTRIES LIMITED [LAWS(SC)-2009-9-10] [REFERRED TO]
WESTERN INDIA PLYWOODS LTD VS. COLLECTOR OF CUSTOMS [LAWS(SC)-2005-10-129] [REFERRED TO]
RICH GRAVISS PRODUCTS PVT LTD VS. STATE OF ANDHRA PRADESH REPRESENTED BY THE SR BEFORE STAT HYDERABAD [LAWS(APH)-2011-12-81] [REFERRED TO]
STATE OF UTTARAKHAND THROUGH ITS PRINCIPAL SECRETARY FINANCE DEHRADUN VS. NESTLE INDIA LTD [LAWS(UTN)-2012-6-26] [REFERRED TO]
INTERARCH BUILDING PRODUCTS P LTD VS. COLLECTOR OF C EX [LAWS(CE)-1990-3-38] [REFERRED TO]
CALCUTTA STEEL INDUSTRIES VS. COLLECTOR OF CENTRAL EXCISE [LAWS(CE)-1990-12-47] [REFERRED TO]
SAMIR GHOSH VS. STATE OF TRIPURA [LAWS(TRIP)-2013-7-17] [REFERRED TO]
M/S MIRACLE FOILS (P) LTD. VS. CTO, SPECIAL CIRCLE PALI [LAWS(RAJ)-2011-11-65] [REFERRED TO]
STATE OF UTTARAKHAND, THROUGH ITS PRINCIPAL SECRETARY, FINANCE, DEHRADUN VS. NESTLE INDIA LTD [LAWS(UTN)-2012-6-86] [REFERRED TO]
PSL LTD. VS. COMMISSIONER OF C. EX., RAJKOT [LAWS(CE)-2007-12-28] [REFERRED TO]
ANDHRA PRADESH PAPER MILLS LTD. VS. C.C.E., VISAKHAPATNAM-II [LAWS(CE)-2006-5-46] [REFERRED TO]
AFCONS INFRASTRUCTURE LTD. VS. COMMR. OF C. EX., VISAKHAPATNAM [LAWS(CE)-2005-6-87] [REFERRED TO]
BIRLA 3M LTD. VS. COMMISSIONER OF CENTRAL EXCISE, BANGALORE [LAWS(CE)-2005-4-132] [RELIED ON]
STEWARTS & LLOYDS OF INDIA LTD. VS. COMMISSIONER OF C. EX., CALCUTTA [LAWS(CE)-2000-8-198] [REFERRED TO]
SHRIYA ENTERPRISES VS. COMMISSIONER, COMMERCIAL TAXES, UTTARAKHAND [LAWS(UTN)-2011-10-30] [REFERRED TO]
GOYAL MOTOR PARTS VS. STATE OF PUNJAB AND ANOTHER [LAWS(P&H)-2010-3-203] [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. TIKITAR INDUSTRIES [LAWS(CE)-2000-3-183] [REFERRED TO]
BROOKE BOND INDIA LTD VS. COLLECTOR OF CENTRAL EXCISE [LAWS(CE)-1991-5-64] [REFERRED TO]
FEDERAL MOGUAL TPR (INDIA) LIMITED VS. STATE OF KARNATAKA [LAWS(ST)-2014-1-3] [REFERRED TO]
MS. SUBRAMANIAM, ELECTRIC FABRICATE VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2010-6-113] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MEGHA DADOO [LAWS(HPH)-2015-3-52] [REFERRED TO]
GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD. AND ORS. VS. THE COMMERCIAL TAX OFFICER AND ORS. [LAWS(MAD)-2014-12-317] [REFERRED TO]
ASSISTANT COMMISSIONER, ANTI EVASION VS. CAMLIN LIMITED AND ORS. [LAWS(RAJ)-2015-1-298] [REFERRED TO]
M/S PLASTRULON PROCESSORS LTD. VS. CCE, PUNE [LAWS(CE)-2001-8-527] [REFERRED TO]
M/S PLASTRULON PROCESSORS LTD. VS. CCE, PUNE [LAWS(CE)-2001-8-527] [REFERRED TO]
SANDEEP ROHMETRA VS. UNION OF INDIA AND ORS. [LAWS(J&K)-2015-4-40] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED VS. GOVERNMENT OF NCT OF DELHI AND ORS. [LAWS(DLH)-2016-4-15] [REFERRED TO]
SANWAR AGARWAL VS. COMMISSIONER OF CUSTOMS (PORT) AND ORS. [LAWS(CAL)-2016-4-15] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. SENIOR JOINT COMMISSIONER, COMMERCIAL TAXES [LAWS(CAL)-2016-5-37] [REFERRED TO]
ASSTT COMMR OF C EX , TIRUCHIRAPALLI VS. INDIAN HUME PIPE CO LTD [LAWS(MAD)-2008-7-642] [REFERRED]
FARIDABAD IRON & STEEL TRADERS ASSOCIATION VS. UNION OF INDIA [LAWS(DLH)-2003-11-154] [REFERRED]
SHRIKISHAN & COMPANY VS. ADDITIONAL COMMISSIONER OF COMMERCIAL TAX, RAIPUR [LAWS(CHH)-2018-6-7] [REFERRED TO]
PERFETTI VAN MELLE INDIA PVT LTD VS. DY COMMISSIONER(APPEALS)-III COMMERCIAL TAXES DEPARTMENT, JAIPUR [LAWS(RAJ)-2017-2-285] [REFERRED TO]
COMMISSIONER, CUSTOMS & CENTRAL EXCISE, COMMISSIONERATE, INDORE VS. KANORIA SUGAR & GENERAL MANUFACTURING CO LTD [LAWS(MPH)-2018-7-44] [REFERRED TO]
PARLE AGRO PVT LTD VS. COMMERCIAL TAX OFFICER CIRCLE - V [LAWS(CHH)-2019-3-48] [REFERRED TO]
PERNOD RICARD INDIA PVT LTD VS. STATE OF M P [LAWS(MPH)-2019-4-87] [REFERRED TO]
PARLE AGRO PRIVATE LIMITED VS. COMMERCIAL TAX OFFICER [LAWS(CHH)-2018-9-185] [REFERRED TO]
EBM-PAPST INDIA PVT. LTD. VS. STATE OF UTTARAKHAND AND ORS. [LAWS(UTN)-2019-12-86] [REFERRED TO]


JUDGEMENT

Ranganathan, J. - (1.)Item 26AA(iv) of the Central Excise Tariff reads as follows:
"Pipes and tubes (including blanks therefore all sorts, whether, rolled, forged, spun, cast, drawn, annealed, welded or extruded".

(2.)The appellants are engaged in the manufacture of pipe fittings such as elbows, bends and reducers. They purchase steel pips on payment of excise duty from indigenous producers from the open market and they also get steel tubes by way of import. The appellants cut the pipes and tubes into different sizes, give them into pipe fittings in their factories by heating in a furnace (at a temperature between 65 degrees C and 900 degrees C) hammering and pressing. The short question in this appeal is whether the pipe fittings so produced by the petitioners also fall under Item 26AA(iv) or whether they should be classified under tariff Item 68, which is the residuary entry.
(3.)The case of the appellants is that the products manufactured by them are also nothing but pipes and tubes and that they are being virtually asked to pay duty twice over on the same product. According to them the processes undertaken by them do not amount to manufacture and no new product has come into existence as a result of the processes employed in their factories. They say that the pipes and tubes retain their material and original character and use and they can also be had only from dealers dealing in pipes and tubes. This claim of the appellants has not been accepted by the Central Customs Excise and Gold Appellate Tribunal and hence the present appeal under Section 35L(b) of the Central Excises and Salt Act, 1944.
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