1997(07)LCX0054

IN THE SUPREME COURT OF INDIA

S.C. Agrawal and D.P. Wadhwa, JJ.

COLLECTOR OF CENTRAL EXCISE, THANE

Versus

HICO PRODUCTS LIMITED

Civil Appeal Nos. 593-94 of 1986 with Civil Appeal No. 858 (NM) of 1992, decided on 15-7-1997

CASE CITED

Reliance Silicon (I) Pvt. Ltd. v. Collector — 1996(11)LCX0007 Eq 1996 (088) ELT 0003 (S.C.) — Followed            [Para 1, 2]

[Order]. - Civil Appeal Nos. 593-94/86 : It is not disputed by the learned counsel for the parties that these appeals stand covered by the judgment of this Court in Reliance Silicon (I) Pvt. Ltd. v. Collector of Central Excise, Thane - 1996 (088) ELT 3. For the reasons given in the said judgment the appeals are dismissed with no order as to costs.

2. Civil Appeal No. 858 (NM)/92 : The question which falls for consideration in this appeal is whether silicon oil (fluid) imported by the appellant falls within Chapter 39 of the erstwhile Customs Tariff or under Chapter 34 of the said Tariff. The case of the appellant is that it fell under Heading 34.03. The Customs, Excise and Gold (Control) Appellate Tribunal has however, negatived the said case of the appellant and it has been found that it fell under Heading 39.10. In Reliance Silicon (I) Pvt. Ltd. v. Collector of Central Excise, Thane - 1996 (088) ELT 3 this Court has laid down that silicon oil (fluid) imported after 1982, the amendments to the Tariff Item 15A of the erstwhile Central Excise Tariff is liable to customs duty under Chapter 39 of the erstwhile Customs Tariff and to countervailing duty under Tariff Item 15A(1) of the erstwhile Central Excise Tariff. In view of the said decision of this Court in Reliance Silicon (I) Pvt. Ltd. (supra) it must be held that the Tribunal has correctly found that silicon oil (fluid) which was imported by the appellant after 1982 amendments to Tariff Item 15A of the erstwhile Customs Tariff was liable to Customs duty under Chapter 39 of the erstwhile Customs Tariff. We, therefore, do not find any merit in the appeal and it is accordingly dismissed. No order as to costs.

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Equivalent  1997 (95) ELT 12 (S.C.)