UNION OF INDIA Vs. KALPANA INDUSTRIES LIMITED

JUDGEMENT

(1.) These appeals Filed by the Revenue involve the question whether Tungsten wire imported by the respondent can be classified as "electrical resistance wires" for the purpose of payment of customs duty under Item 73 (23 in Section XVI of the First Schedule of the Indian Customs Tariff which was prevalent during the period 1972 to 1975 when the said imports were made. The Assistant Collector of Customs and the Collector of Customs (Appeal) in all the appeals and the central government, on revision, in CAs Nos. 3386-3401 of 1983 and CAs Nos. 5940-48 of 1983, have taken the view that Tungsten wire imported by the respondent is electrical resistance wire and is, therefore,classifiable under the said item. The claim of the respondent was, however, that Tungsten wire is classifiable under Item 70 (1 in Section XV.

(2.) The respondent filed Writ Petitions Nos. 1011 to 1019 of 1974 and 710 to 725 of 1979 in the Delhi High court against the orders of the central government in revision dated 23/11/1973 and 9/8/1978. The said writ petitions have been allowed by the High court by its judgment dated 31/3/1980. The High court has held that Tungsten wire imported by the respondent is not covered by Item 73 (23 of the Tariff. The High court has, therefore, quashed the orders holding that Tungsten wire was classifiable under the said item. CAs Nos. 3386-3401 of 1983 and CAs Nos. 5940-48 of 1983 are directed against the said judgment of the High court.

(3.) Ca No. 3419 of 1991 is filed by the Revenue against the judgment of the central Excise and Gold (Control) Appellate tribunal (hereinafter referred to as 'the tribunal') dated 2/12/1983 wherein the tribunal, following the decision of the High court referred to above, has held that Tungsten wire is not classifiable under Item 73 (23 and is classifiable under Item 70 (1 of the Customs Tariff.