AMARTARA LIMITED BOMBAY Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition concerns the classification for Excise purposes of "rigid grade PVC non-adhesive tape" manufactured by the Petitioners in four colours.

(2.) In May 1971, Item 59 was introduced in the Schedule to the Central Excises and Salt Act, 1944. It reads thus :

(3.) On 19th June, 1971 a trade notice was issued by the Bombay Central Excise Collectorate which stated that electric insulating tape was impregnated or coated with insulating compounds used for covering joints in, and open ends of electric wires and cables. Such tape might have for backing textiles, cellulosic film or paper. It was liable to Excise duty under Item 59.