BHOR INDUSTRIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners are manufacturing floor tiles which are called Marblex Asbestos Vinyl Floor Tiles. They have their factory at Baroda. Prior to October 197.5 they were not classified under Item 15 A (2) in the First Schedule to the Central Excises and Salt Act 1944 When the Parliament inserted Item 68 residuary item in the First Schedule to the Act the petitioner started classifying their product under that item. The central excise authorities disputed that classification. Therefore they issued notice to the petitioners to show cause why it should not be classified under Item 15A (2). The petitioners replied to that notice. After hearing the petitioners the Assistant Collector of Central Excise Baroda made order on 30th March 1978. By that order he classified the said tiles as falling under Item 15A (2) and called upon the petitioners to pay excise duty thereunder.

(2.) It is that order which is challenged by the petitioners in this petition.

(3.) The only contention which we are required to decide is whether the said tiles attract excise duty under Item 15A (2). Item 15A in so far as it is relevant for the present purpose reads as follows:- ARTIFICIAL OR SYNTHETIC RESINS AND PLASTIC MATERIALS AND ARTICLES THEREOF. .. .. ... .. ... ... ... ... ...