Supreme Court · 2005 INSC 8 · Decided 5 January 2005
Commissioner of Central Excise v. M/S. Eswaran and Sons Engineers LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 8 · [2005] 1 S.C.R. 108
- Case number
- CIVIL APPEAL No. 5403/1999
- Decided
- 5 January 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L
Headnote
Central Excise Tariff Act, 19135; Section 37B and Proviso (a) and (b)I Tariff sub-heading 8535 and 8537 and Circular dated 14.7.1994: Classification-Minimum Oil Circuit Breakers-levy of excise duty­ Assessee classifoing the product under tariff sub-heading 8535-/ssuance of Circular by the sub-heading 8537 prospectively-Applicability of the Circular-Held: Though Circulars being issued by the Board for maintaining uniformity in the classification of C excisable goods, Circulars could not restrict the Authorities to exercise their discretionary power in the specified manner-Since
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