TRIVENI STRUCTURALS LTD Vs. COLLECTOR CENTRAL EXCISE

JUDGEMENT

(1.) TRIVENI Structural Limited is a public sector unit, being a joint enterprise of the Government of India and a party in Austria. It has filed this writ petition for quashing the orders of the Assistant Collector, Central Excise, Allahabad, dated September 1, 1984 and the Collector, Customs and Central Excise, New Delhi, dated July 11, 1986.

(2.) IN the year 1981 -82 the duty payable under Tariff Item No. 68, which is a residuary item with the heading 'All other goods not elsewhere specified' was 8% ad valorem. The petitioner submitted a classification list in advance for payment of excise duty under Rule 173B of the Central Excise Rules, 1944. The classification list submitted by the petitioner of the year 1981 -82 showed pipes and penstocks as chargeable with excise duty under Tariff Item No. 68. The classification list was approved by the Assistant Collector and the payment of excise duty of this year was made in accordance with the Tariff Item No. 68 at 8%.

(3.) THIS was substituted with effect from August 1, 1983, and, as stated before, the item under which the duty was payable previous to the aforesaid amendment, was 26AA (4). This was exactly in the same language as Item 25 (15).