2005 (98) ECC 441 (SC)

IN THE SUPREME COURT OF INDIA

Civil Appellate Jurisdiction

S.N. Variava, Dr. AR. Lakshmanan and S.H. Kapadia, JJ.

Commissioner of Central Excise, Mumbai-II

Versus

CEAT Ltd., Mumbai

Civil Appeal Nos. 1676-1677 of 2002

[From the Judgment and Order dated 21.8.2001 of the Central Excise Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Bombay in F.O. Nos. C.II/2196-99/WZB/2001 in Application. No. E/Stay-2430 and 2431/2000-Bom, A. Nos. E/3360 and 3361 of 2000-Bom]

Decided on 25.1.2005

Excisability & Classification (C. Excise)

Dipped Tyre Cord Fabric -- The basic question which the Adjudicating Authority is required to decide is -- Whether Dipped Tyre Cord Fabric is independent product in terms of manufacture and marketability -- Accordingly, questions of Excisability & Classification remitted to the Commissioner (Adjudication) for a fresh determination in accordance with law.

Appeals allowed.

PRESENT :

S/Shri R. Mohan, Additional Solicitor General, V. Ramasubramanian, A. Subba Rao, Hemant Sharma, B. Krishna Prasad, P. Parmeswaran, Advs. with him for the appellant.

Ravinder Narain, Ms. Sonu Bhatnagar, Ajay Aggarwal, Sanjeev Dahiya and Rajan Narain, Advs. for the Respondent.

Case Cited :

Commissioner of Central Excise v. M.R.F. Ltd. 2005 (98) ECC 417 (SC) [Para 1]

Kapadia, J.

For the reasons given in our decision in the conjoint Civil Appeals, entitled Commissioner of Central Excise v. M.R.F. Ltd., 2005 (98) ECC 417 (SC) [Civil Appeal No. 1476 of 1999 etc.] both these Civil Appeals filed by the department relating to Dipped Tyre Cord Fabric are also allowed; the impugned judgments and orders of the Tribunal as well as of the Commissioner are set aside; and these appeals are remitted to the Commissioner, Mumbai, for a fresh disposal in accordance with law.

2. In the facts and circumstances of this case, there will be no order as to costs.

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