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Golden Steel Corporation Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtKolkata High Court
Decided On
Case NumberCivil Rule No. 19703/W/75
Judge
Reported in1981(8)ELT801(Cal)
AppellantGolden Steel Corporation
RespondentCollector of Central Excise
Appellant AdvocateA.N. Mukherjee, Adv.
Respondent AdvocateSamarendra Nath Banerjee, Adv.
Excerpt:
- 1. in view of circular bearing no. f. 139/3/80-cx. 4 dated may 80 regarding levy of duty on the manufacture of hinges from hot rolled cut strips used in such manufacturing in respect of classification under item 26aa (iii) it is now clear that the hinges manufactured are not liable to pay the duties in so far as the intermediary process is concerned, in that view of the matter, in my opinion, this rule must be made absolute which i hereby do. there will be no order as to costs.
Judgment:

1. In view of Circular bearing No. F. 139/3/80-CX. 4 dated May 80 regarding levy of duty on the manufacture of hinges from hot rolled cut strips used in such manufacturing in respect of classification under item 26AA (iii) it is now clear that the Hinges manufactured are not liable to pay the duties in so far as the intermediary process is concerned, in that view of the matter, in my opinion, this rule must be made absolute which I hereby do. There will be no order as to costs.


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