VIJAY RAMCHANDRA BHUWANIA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner is a proprietor of the firm M/s. Supreme Industries carrying on business of manufacturing machines and hand tools at Bhagalpur in the State of Bihar. The to excise duty under Tariff Item No. 40. The 7 items are (1) Metal Tube Trolley, (2) Mini Trolley, (3) Trolley Structure (frame), (4) Gas Trolley, (5) Storage Bins, (6) Stainless Steel Pump Stands and (7) Box with door.

(2.) The petitioners M/s Material Handling Engineering Co. is a small unit employing about 4 or 5 workers. The petitioners are manufacturing the items in their factory situated in Bombay. The Tariff Item No. 40 of the First Schedule to the Central Excises and Salt Act provides for levy of excise duty on steel furniture. The Item reads as under :

(3.) Mr. Korde appearing in support of the petition, submitted that the Classification Order was passed by the Assistant Collector purely on the basis of the Notification bearing No. M.F. (D.R. & I) F. No. 33/44/68 CXVII dated July 9, 1968. The learned Counsel submitted that this notification, which is included in 'Central Board of Revenue Bulletin - July - September 1968' on page 409 states that :