SAYEE INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal.

(2.) THE question in this case is whether the rubber play balls manufactured by the appellants were covered by the expression "sports goods" in Notification No. 55/75 -Central Excises, dated 1 -3 -75 issued under Item 68 of the Central Excise Tariff, and were consequently exempt from excise duty.

(3.) THE Assistant Collector of Central Excise, in his Order -in -Original, had, relying on the Explanatory Notes to the Customs Co -operation Council Nomenclature (CCCN), held that rubber play balls could not be treated as "sports goods", since such balls do not form part of standard sports equipment for various competitive games. His finding was upheld by the Appellate Collector. In their appeal and at the personal hearing the appellants have made the following points : -