CARYAIRE EQUIPMENTS INDIA LTD Vs. MINISTRY OF FINANCE

JUDGEMENT

(1.) This writ petition has been filed for a writ of certiorari to quash the impugned Circular dated 13-9-2000 Annexure-13 to the writ petition and for a mandamus restraining the respondents from imposing any excise duty on the grills, dampers and diffusers manufactured by the petitioner under tariff entry no. 84.15 of the Central Excise Tariff Act, 1985.

(2.) Heard Shri Bharatji Agarwal, learned Senior Advocate and Shri Piyusk Agarwal, learned Counsel for the petitioner and learned Counsel for the Central Government for the respondents.

(3.) The petitioner is a Company registered under the Indian Companies Act and has a factory at Noida where it manufactures aluminium grills, dampers and diffusers which are fixed on the walls and ceilings of buildings as ventilation opening where the air cooling/heating ventilation system or central air-conditioning system are installed in the building and sites.