WILTECH INDIA LIMITED Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) The tribunal relying on the decision of this court in Geep Flashlight Industries Ltd. v. Union of India affirming the decision of the Allahabad High court reported in Jeep Flashlight Industries Ltd. v. Union of India held that since the razors manufactured by the appellant were not wholly made of plastic but were made of plastic and an iron rod, the same could not be said to be covered by the Exemption Notification No. 82/82 CE dated 11/5/1982. The razor manufactured by the appellant was shown to us. The handle of the razor is made of plastic and the hollow portion is filled with an iron rod running through the length of the handle. Therefore, the tribunal was right in holding that the razor could not be said to be made wholly from plastic but it was made of plastic with an iron rod and hence was not covered by the notification in question. We are of the view that the tribunal was right in its approach.

(2.) The counsel, however, places reliance on two decisions of this court reported in Aluminium Corpn. of India Ltd. v. Union of indict and Union of India v. Tata iron and Steel Co. Ltd. and contended that these decisions by larger benches were ignored by the tribunal. It appears that the latter decision was cited before the tribunal and the tribunal did not place reliance on it holding that the decision in Geep Flashlight Industries case was a later decision although rendered by two learned Judges of this court and the same was required to be followed. While this reasoning may not be wholly appropriate, we have perused both the decisions on which counsel has placed reliance and we are satisfied that those decisions have no direct application to the facts of the case and the decision in Geep Flashlight Industries Ltd. is the decision which applies on all fours and the tribunal was right in relying on the same. The appeal, therefore, fails and is dismissed with no order as to costs.