CUMMINS INDIA LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) By this writ petition under Article 226 of the Constitution of India, the petitioners are seeking a writ of certiorari or any other appropriate writ, order or direction calling for the records relevant to the demand issued on them and in terms of the order, copy of which is at Exhibit-I to the writ petition.

(2.) The petitioners state that they have a valid licence required under the Central Excise Act, 1944. The petitioners are engaged in the manufacture of Internal Combustion (I.C.) Engines of various horse powers. They manufacture these I.C. Engines designed for use as prime movers for transport vehicles and those for stationary use. The special type of I.C. Engines manufactured were classified under Tariff Item No. 29 of the First Schedule to the Central Excise Act, 1944.

(3.) The petitioners have stated as to how these Engines were supplied to M/s. Bharat Earth Movers, Bangalore and they filed a classification list. Then the Assistant Collector of Central Excise, Pune, by his order of 5-7-1966, classified these Engines for Dumper Application as falling under sub-item (1) of Tariff Item No. 29. Being aggrieved and dissatisfied with that order, the petitioners approached the Collector of Central Excise, in appeal. That appeal was dismissed on 29-9-1966. Thereafter, a revision application was filed with the Government of India. The revision application was allowed with consequential relief of refund of duty.