The Delhi High Court set aside Impugned Circular No. 25/96-Cus and Misc. Order No. 131/99B in a writ petition, relying on Supreme Court precedents regarding tariff classification. The court affirmed an interim stay order and disposed of the petition in these terms.
Impugned Circular No. 25/96-Cus and Misc. Order No. 131/99B set aside; interim order affirmed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI R-57. + W.P.(C) 1481/2000 & CM No.2467/2000 (for stay)
M/S. EPPELTONE ENGINEERS ..... Petitioner Through: None.
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr. Rahul Kaushik, Advocate.
CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R % 03.02.2016
decision of the Supreme Court in J K Synthetics Ltd v. CCE, Jaipur 2003 (152) ELT 35 (SC) which upheld the decision of the five Member bench of the Customs Excise & Gold (Control) Appellate Tribunal ‘CEGAT’ (now, the ‘Customs, Excise and Service Tax Appellate Tribunal’) in Luminous Electronics Pvt. Ltd v. CCE, Delhi 2001 (129) ELT 605 (Tri-LB) , the issue involved in this petition has been decided in favour of the Petitioner by declaring UPSS to be classified under heading 85.04 of the First Schedule to the Central Excise Tariff Act, 1985.
W.P. (C) No. 1481/2000
Page 1 of 2
S. MURALIDHAR, J
VIBHU BAKHRU, J
FEBRUARY 03, 2016/ dn
W.P. (C) No. 1481/2000
Page 2 of 2
1 issue framed by the court
Whether the Customs Excise & Gold Appellate Tribunal's decision classifying a product under heading 85.04 should be set aside based on Supreme Court precedent.
Colour shows how this judgement treated each authority
J K Synthetics Ltd v. CCE, JaipurReferred¶8
J K Synthetics Ltd v. CCE, Jaipur 2003 (152) ELT 35 (SC)
Luminous Electronics Pvt. Ltd v. CCE, DelhiReferred¶8
Luminous Electronics Pvt. Ltd v. CCE, Delhi 2001 (129) ELT 605 (Tri-LB)
2 provisions across 2 enactments
M/S. Epptone Engineers
Union of India
S. Muralidhar
Vibhu Bakhu
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
