BRITISH PHYSICAL LABORATORIES INDIA LTD Vs. ASSISTANT COLLECTOR DIRECTORATE OF REVENUE INTELLIGENCE ANTI EVASION CENTRAL

JUDGEMENT

(1.) M/s. British Physical Laboratories India Limited, Petitioner No. 1, is a public limited company incorporated under the Companies Act and has its registered office at Palghat, State of Kerala and has its Head Office at M. G. Road, Bangalore City. Sri M. A. Uppal, who represents petitioner No. 1 as its 'Finance Director', is the second petitioner in the case. In the course of my order hereafter, I will refer to petitioner No. 1 who is the principal petitioner as the petitioner in the case.

(2.) The petitioner is principally engaged in the manufacture and sale of sophisticated electronic instruments and equipments at its factories situated at Palghat and Avalahali, Old Madras Road, Bangalore Distt. From 1982 the petitioner has started the manufacture of television sets and video cassette recorders (hereinafter referred to as T. Vs and VCRs). The petitioner has its sales offices at Bangalore, Bombay, Calcutta and Delhi.

(3.) The manufacturing places at Palghat, Avalahali and portions of the sales offices situated at Kengal Hanumanthaiah Road and M. G. Road, Bangalore are licensed premises under the Central Excises and Salt Act, 1944 (Central Act No. 1 of 1944) and the Rules made thereunder (hereinafter referred to as the Act and the Rules) and the petitioner as a manufacturer of excisable articles is eligible to excise duties under the Act.