UNION OF INDIA Vs. PARAS LAMINATES PRIVATE LIMITED
LAWS(SC)-1990-8-61
SUPREME COURT OF INDIA (FROM: DELHI)
Decided on August 17,1990

UNION OF INDIA Appellant
VERSUS
PARAS LAMINATES (P) LIMITED Respondents


Referred Judgements :-

BAKELITE HYLAM LTD.,BOMBAY V. COLLECTOR OF CUSTOMS,BOMBAY [REFERRED TO]
INCOME TAX OFFICER CANNANORE VS. M K MOHAMMAD KUNHI [REVERSED <FV>APPEAL ALLOWED</FV> ADVOCATES WHO APPEARED IN THIS CASE: 455 <ADV>V. GAURI SHANKAR,C. V]



Cited Judgements :-

SALUJA CONSTRUCTIONS VS. STATE OF M P [LAWS(MPH)-2002-3-35] [REFERRED TO]
C.C. & C.EX., MEERUT II VS. M/S DHAMPUR SUGAR MILLS LTD. [LAWS(CE)-2010-1-75] [REFERRED TO]
LARSEN & TOUBRO LTD. VS. COMMISSIONER OF SERVICE TAX [LAWS(CE)-2013-7-1] [REFERRED TO]
DEVENDRA VS. STATE OF U P AND ANOTHER [LAWS(ALL)-2013-9-373] [REFERRED]
HINDUSTHAN AERONAUTICS EMPLOYEES CO OPERATIVE HOUSING SOC LTD VS. SPECIAL COURT [LAWS(APH)-2004-10-123] [REFERRED TO]
MAHABUBNAGAR DISTRICT CRICKET ASSOCIATION VS. STATE OF TELANGANA AND ORS. [LAWS(APH)-2016-2-22] [REFERRED TO]
SOUTH INDIA CORPORATION AGENCIES VS. COMMISSIONER OF CUSTOMS, SEA [LAWS(CE)-2003-12-236] [REFERRED TO]
SAINDRANATH JAGANNATHJAWANJAL VS. PRATIBHA SHIKSHAN SANSTHA [LAWS(BOM)-2007-4-197] [REFERRED TO]
MR. MAURO DAMASO E.X.P. REBELLO VS. SMT. PHILOMENA PEGADO AND 2 OTHERS. [LAWS(BOM)-2011-8-265] [REFERRED TO]
GOUTAM DEY; BISWAJIT CHAKRABORTY @ MANGAL VS. STATE OF TRIPURA; DISTRICT MAGISTRATE & COLLECTOR [LAWS(TRIP)-2014-9-61] [REFERRED]
MEHAR SINGH VS. GRAM PANCHAYAT/GRAM SABHA [LAWS(P&H)-2009-1-69] [REFERRED TO]
SABAR CABLE PRIVATE LIMITED VS. UNION OF INDIA [LAWS(GJH)-1993-9-6] [REFERRED]
K.RAVINDRAN VS. STATE OF KERALA [LAWS(KER)-2020-1-199] [REFERRED TO]
MUKESH KUMAR VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2015-3-30] [REFERRED TO]
PRESIDENT OF INDIA VS. CAUVERY WATER DISPUTES TRIBUNAL [LAWS(SC)-1991-11-74] [CITED]
ASSOCIATED CEMENT COMPANY LTD. VS. COLLECTOR OF C. EX., PATNA [LAWS(CE)-1995-5-13] [REFERRED TO]
ARVIND LAL VS. STATE OF UTTARAKHAND [LAWS(UTN)-2019-7-40] [REFERRED TO]
R K JAIN R K JAIN VS. UNION OF INDIA [LAWS(SC)-1993-5-8] [RELIED ON]
TRACTOR AND FARM EQUIPMENT LTD. VS. THE COMMISSIONER OF CENTRAL EXCISE [LAWS(MAD)-2014-11-543] [REFERRED TO]
K. RAVINDER REDDY VS. ALLIANCE BUSINESS SCHOOL [LAWS(KAR)-2016-8-59] [REFERRED TO]
S.A. PLYWOOD INDUSTRIES VS. COMMISSIONER OF CENTRAL EXCISE, SILIGURI [LAWS(CE)-2009-6-121] [REFERRED TO]
SHANKER RAJU VS. UNION OF INDIA [LAWS(SC)-2011-1-115] [REFERRED TO]
VALIYAVETIL PROJECTS VS. STATE OF KERALA [LAWS(KER)-2013-6-258] [REFERRED TO]
ARUN KUMAR SAHA & ANR VS. UNION OF INDIA & ORS [LAWS(CAL)-2017-6-46] [REFERRED TO]
MICHAEL VARGHESE VS. HONOURABLE SHRI PINARAYI VIJAYAN, CHIEF MINISTER OF KERALA, TRIVANDRUM [LAWS(KER)-2020-7-73] [REFERRED TO]
FAROOQ MOHAMMAD VS. STATE OF M.P. AND ORS. [LAWS(MPH)-2015-9-104] [REFERRED TO]
STANDARD CHARTERED BANK AND ORS. VS. CST, MUMBAI-I AND ORS. [LAWS(CE)-2015-8-9] [REFERRED TO]
BINA MODI VS. LALIT KUMAR MODI [LAWS(DLH)-2020-12-106] [REFERRED TO]
T. PADMAVATHY VS. WESTERN EXPORTS INDIA PVT. LTD. AND ANR. [LAWS(DR)-2005-10-11] [REFERRED TO]
COMMISIONER OF CUSTOMS, MUMBAI VS. M/S.R.K. INTERNATIONAL & OTHERS [LAWS(CE)-2001-3-516] [REFERRED TO]
K SAMBASIVA RAO VS. SAI CO OPERATIVE URBAN BANK LIMITED HYDERABAD [LAWS(APH)-2003-4-53] [REFERRED TO]
BHUPEN ELECTRONICS LTD VS. APPELLATE AUTHORITY FOR INDUSTRIAL AND FINANCIAL RECONSTRUCTION [LAWS(DLH)-2011-9-300] [REFERRED TO]
RAM NARAYAN SONI VS. UNION OF INDIA [LAWS(CA)-2015-1-41] [REFERRED TO]
MOHAMMAD SALAM ANAMUL HAQUE VS. S A AZMI [LAWS(BOM)-2000-4-27] [REFERRED TO]
SANGITA VIDYADHAR MALTE VS. BANSODE NITIN ANANDA [LAWS(BOM)-2016-7-90] [REFERRED TO]
TTK PHARMA LTD VS. AUTHORITY UNDER THE MINIMUM WAGES ACT [LAWS(APH)-1999-11-121] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. YASHPAL GARG & CO [LAWS(J&K)-1999-8-34] [REFERRED]
HARENDRA PRASAD SAHU VS. ORISSA SALES TAX TRIBUNAL [LAWS(ORI)-1996-3-24] [REFERRED TO]
RATHNAMMA VS. STATE [LAWS(KAR)-2022-5-79] [REFERRED TO]
PURBANCHAL CABLES & CONDUCTORS PVT LTD VS. ASSAM STATE ELECTRICITY BOARD [LAWS(SC)-2012-7-26] [REFERRED TO]
M/S. HARYANA SURAJ MALTING LTD. VS. PHOOL CHAND [LAWS(SC)-2018-5-92] [REFERRED TO]
AKSHAYA KUMAR PARIDA AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(ORI)-2015-2-3] [REFERRED TO]
ORIENTAL INSURANCE COMPANY LIMITED AND ORS. VS. SAFA-UL-GANAI AND ORS. [LAWS(J&K)-2015-7-1] [REFERRED TO]
D.K. MISHRA VS. COMMISSIONER OF C. EX. [LAWS(CE)-2009-5-262] [REFERRED TO]
COMMISSIONER OF C. EX. VS. ASIA BROWN BOVERI LTD. [LAWS(CE)-2000-7-195] [REFERRED TO]
SUNNY PAUL VS. STATE OF NCT OF DELHI & ORS [LAWS(DLH)-2018-10-14] [REFERRED TO]
M/S. GULAB CHAND JAIN VS. STATE OF CHHATTISGARH [LAWS(CHH)-2016-7-1] [REFERRED TO]
KEDAR NATH YADAV VS. STATE OF WEST BENGAL & ORS. [LAWS(SC)-2016-8-51] [REFERRED TO]
CELLULAR OPERATORS ASSOCIATION OF INDIA VS. UNION OF INDIA [LAWS(SC)-2002-12-107] [REFERRED TO]
AJAY KUMAR PANDEY VS. STATE OF U.P. [LAWS(ALL)-2021-1-35] [REFERRED TO]
A.R. RICE MILLS PVT. LTD. VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(ALL)-2009-11-273] [REFERRED TO]
DNYANESHWAR SAMAJ PRABODHAN SASNTHA VS. PRESIDING OFFICER SCHOOL TRIBUNAL [LAWS(BOM)-2007-8-275] [REFERRED]
RAHUL ENTERPRISES VS. COMMISSIONER OF SALES-TAX [LAWS(DLH)-1998-12-21] [REFERRED TO]
PRAMODINI VIJAY FERNANDES VS. VIJAY FERNANDES [LAWS(BOM)-2010-2-110] [REFERRED TO]
ORISSA POWER GENERATION CORPN LTD VS. ORISSA ELECTRICITY REGULATORY COMMISSION [LAWS(ORI)-2005-2-3] [REFERRED TO]
SHAMSHAD VS. THE STATE OF BIHAR AND ORS. [LAWS(PAT)-2014-5-117] [REFERRED TO]
M/S. BHARAT BIOTECH INTERNATIONAL LTD. VS. THE DCIT [LAWS(IT)-2014-5-124] [REFERRED TO]
THE I.T.O. VS. SHIVAM DEVELOPERS [LAWS(IT)-2015-1-37] [REFERRED TO]
NASIR VS. GOVT. OF NCT OF DELHI AND ORS. [LAWS(DLH)-2015-10-149] [REFERRED TO]
PRASAD CONSTRUCTION & COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-2016-4-203] [REFERRED TO]
SAKIRI VASU VS. STATE OF U P [LAWS(SC)-2007-12-69] [REFERRED TO]
SURJA RAM VS. STATE OF RAJASTHAN [LAWS(RAJ)-1994-9-58] [REFERRED TO]
V.K.ROCKS PVT .LTD VS. STATE OF KERALA [LAWS(KER)-2020-12-238] [REFERRED TO]
PRAMODINI VIJAY FERNANDES VS. VIJAY FERNANDES [LAWS(BOM)-2010-2-65] [REFERRED TO]
P SRINIVASA RAO VS. P INDIRA [LAWS(APH)-2001-11-11] [REFERRED TO]
SATI OIL UDYOG LIMITED VS. AVANTI PROJECTS AND INFRASTRUCTURE LIMITED [LAWS(GAU)-2009-12-5] [REFERRED TO]
DNYANESHWAR SAMAJ PRABODHAN SASNTHA AND ORS VS. PRESIDING OFFICER SCHOOL TRIBUNAL, AMRAVATI DIVISION [LAWS(BOM)-2007-8-272] [REFERRED]
RAM SEWAK COAL DEPOT VS. COMMISSIONER OF TRADE TAX [LAWS(ALL)-2003-2-77] [REFERRED TO]
DAV COLLEGE MANAGING COMMITTEE VS. SURIENDER RANA AND ANOTHER [LAWS(DLH)-2013-2-385] [REFERRED TO]
BINA MODI VS. LALIT MODI [LAWS(DLH)-2020-3-10] [REFERRED TO]
SUNNY PAUL & ANR. VS. STATE NCT OF DELHI & ORS. [LAWS(DLH)-2017-3-3] [REFERRED TO]
TATA ADVANCED MATERIALS LTD. VS. COMMISSIONER OF CUS., BANGALORE [LAWS(CE)-2005-5-128] [REFERRED TO]
COMMR. OF C. EX. & CUS., BBSR-II VS. BHUSHAN LTD. [LAWS(CE)-2008-6-95] [RELIED ON]
STEEL AUTHORITY OF INDIA LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2010-6-157] [REFERRED TO]
R. MUNI REDDY VS. BANGALORE UNIVERSITY JNANABHARATHI [LAWS(KAR)-2014-3-48] [REFERRED TO]
N.J. PALAKSHA NAIK VS. THE KUVEMPU UNIVERSITY [LAWS(KAR)-2014-12-247] [REFERRED TO]
ALOYS WOBBEN ARGESTRASSE VS. INTELLECTUAL PROPERTY APPELLATE BOARD [LAWS(MAD)-2013-9-69] [REFERRED TO]
ASHOK S/O SHAHAJI GULBHILE VS. SECRETARY, GRAMVIKAS SHIKSHAN PRASARAK MANDAL [LAWS(BOM)-2015-3-88] [REFERRED TO]
HIGH COURT OF JUDICATURE AT MADRAS VS. BRANCH MANAGER [LAWS(MAD)-2021-4-262] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VS. GAURAV PHARMA LIMITED [LAWS(P&H)-2018-8-174] [REFERRED TO]


JUDGEMENT

- (1.)Special Leave is granted.
(2.)This appeal by the Union of India. arises from the judgment dated 7-12-1988 of the Delhi High Court in Civil Writ No. 1060 of 1987 (Reported in (1990) 40 Delhi LT 179) setting aside orders dated 22-10-1986 and 4-31987. The former order was made by a Bench of two members of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called the'Tribunal') and the latter order was made by the President of Tribunal. By their Orde'r dated 22-10-1986, the Bench of two members of the Tribunal stated that they doubted the-correctness of an earlier decision of a Bench of three members of the Tribunal in Bakelite Hylam Ltd., Bombay v. Collector of Customs, Bombay (1986) 25 ELT 240 and directed that the case of the 'present respondent, Paras Laminates (P) Ltd., be placed before the President of the Tribunal for referring it to a larger Bench of the Tribunal. The President by his Order dated 4-3-1987 referred the case to a larger Bench of five members. These two orders were struck down by the High Court stating that the Bench of two members ought to have followed the earlier decision of the larger Bench of 3 Judges (members ) and a reference of the case to a still larger Bench was contrary to judicial precedent and judicial discipline.
(3.)In Bakelite Hylam (Supra) a Bench of three members had held that the goods in question fell under Tariff Item 84.60 as claimed by the importer in the Bills of Entry. In the present case, the importer claimed in its Bills of Entry that the goods imported by it fell under Tariff Item 84.60. But the Customs authorities rejected the conte'ntion of the improrter and classified the goods under Tariff Item 73.15(2).. The importer appealed to the Collector of Customs, but without success. in its second appeal before the Bench of two members, the importer relied upon the earlier decision in Bakelite Hylam (Supra) and contended that an identical classification ought to have been adopted by the Customs authorities for identical goods. The Bench of two members, however, referred the case to the President of the Tribunal for referring the same to a larger Bench. The order of the Bench of two members and that of the President have been struck down by the High Court by the impugned judgment for the reasons stated above.
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