PREMIER IRRIGATION EQUIPMENTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner is a limited company. It is engaged in the manufacture, sale and marketing of sprinkler irrigation system including pumps and motors which are used in the agricultural fields for irrigational purposes. It has filed the present writ petition, inter alia, for quashing of the Order dated 20-01-1997 passed by the respondent-customs, excise and gold (control) appellate tribunal passed in appeal No. E/1031/88-81 Annexure-A under Section 35-c of the central excises and salt act, 1944 (in short 'the act' ).

(2.) ONE of the questions arising out of the tribunal's Order is as to whether it was right in holding that pumps on base frames was an identifiable product known as 'trailer' and therefore classifiable under erstwhile tariff item 34 and chapter sub-heading 87. 16 of the central excise tariff act, 1985?

(3.) IT has been admitted at the bar by Sri g. Chander kumar, learned senior counsel appearing for the petitioner, as also Mr. Ashok harnahalli, learned senior central government standing counsel for the respondents that the said question pertains to rate of excise duty payable under the ACT and therefore as against the impugned Order of the tribunal an appeal can lie only before the Supreme Court under Section 35-l of the act, it reads as under:.