HINDUSTAN ZINC LTD Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(SC)-2005-2-19
SUPREME COURT OF INDIA
Decided on
February 24,2005
HINDUSTAN ZINC LTD
Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE, JAIPUR
Respondents
Cited Judgements :-
CRANE BETEL NUT POWDER WORKS VS. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE TIRUPATHI [LAWS(APH)-2005-9-49] [REFERRED TO]CRANE BETEL NUT POWDER WORKS VS. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE TIRUPATHI [LAWS(APH)-2005-9-49] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE BANGALORE VS. OSNAR CHEMICAL PVT LTD [LAWS(SC)-2012-1-18] [REFERRED TO]
LUPIN LIMITED VS. UNION OF INDIA [LAWS(GJH)-2012-6-94] [REFERRED TO]
ALUMECO INDIA EXTRUSION LTD. VS. COMMR. OF C. EX., HYDERABAD-I [LAWS(CE)-2009-5-90] [REFERRED TO]
TEXMACO LIMITED VS. COMMISSIONER OF C. EX., KOLKATA-III [LAWS(CE)-2007-7-128] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. ALDEC CORPORATION [LAWS(SC)-2005-9-77] [REFERRED TO]
NICHOLAS PIRAMAL INDIA LTD VS. COMMNR OF CENTRAL EXCISE MUMBAI [LAWS(SC)-2010-11-90] [REFERRED TO]
MEDLEY PHARMACEUTICALS LTD VS. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS DAMAN [LAWS(SC)-2011-1-86] [REFERRED TO]
FLEX ENGINEERING LIMITED VS. COMMISSIONER OF CENTRAL EXCISE UTTAR PRADESH [LAWS(SC)-2012-1-17] [REFERRED TO]
COMMISSIONER CENTRAL EXCISE, BANGALORE VS. M/S. UNITED SPIRITS LTD. & ANR. [LAWS(SC)-2017-1-24] [REFERRED TO]
COMMISSIONER OF C. EX. & SERVICE TAX VS. TIRUPATI LPG INDUSTRIES LTD. [LAWS(UTN)-2017-4-41] [REFERRED TO]
ACME SKIN CARE PVT LTD VS. GOVERNMENT OF GUJARAT [LAWS(GJH)-2017-8-167] [REFERRED TO]
JUDGEMENT
S.H. Kapadia, J. -
(1.)The short question which arises for determination in this civil appeal filed by the assessee under section 35L(b) of the Central Excise Act, 1944 is - whether the intermediate product produced in the manufacture of zinc in the assessees factory is marketable and if it is marketable then whether the product is to be classified under tariff heading 28.43.
(2.)Assessee is a fully owned Government of India undertaking in the business of manufacturing zinc in its factory. In the course of extraction of zinc from zinc-silver concentrate, a mixture or a combination of zinc chloride, silver chloride, lead and other material emerges from which, by further treatment, sulphates of all other material are filtered out leaving behind the residue of silver chloride.
(3.)According to the department, silver chloride thus produced in the factory of the assessee is an assessable commodity liable to duty under tariff item 2843.10. According to the department, the said product is in the form of white paste and that the assessee opts for the slurry form of silver chloride as it is convenient to extract silver and separate other residues of metals subsequent to the stage of emergence of silver chloride.
(2.)Assessee is a fully owned Government of India undertaking in the business of manufacturing zinc in its factory. In the course of extraction of zinc from zinc-silver concentrate, a mixture or a combination of zinc chloride, silver chloride, lead and other material emerges from which, by further treatment, sulphates of all other material are filtered out leaving behind the residue of silver chloride.
(3.)According to the department, silver chloride thus produced in the factory of the assessee is an assessable commodity liable to duty under tariff item 2843.10. According to the department, the said product is in the form of white paste and that the assessee opts for the slurry form of silver chloride as it is convenient to extract silver and separate other residues of metals subsequent to the stage of emergence of silver chloride.
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