Commissioner of Central Excise, Nagpur v. Simplex Mills Co. Ltd.

Commissioner of Customs (Import) vs. M/S Welkin Foods

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…rk that dictates a precise and sequential methodology for classifying all goods. 36. This Court has repeatedly reiterated that GRIs 1-4 must be applied sequentially. [See Commissioner of Central Excise, Nagpur v. Simplex Mills Co. Ltd., reported in (2005) 3 SCC 51 and Secure Meters Limited v. Commissioner of Customs, New Delhi, reported in (2015) 14 SCC 239]. GRI 1, which gives primacy to the headings and notes, is the non-negotiable starting point. GRI 2, which deals with incomplete, unassembled or composite goods or mixtures, often acts as an extension of GRI 1, by deeming the headings to include inco…

Westinghouse Saxby Farmer Ltd vs. Commr.of Central Excise Calcutta

The appeal is allowed

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.37 OF 2009 WESTINGHOUSE SAXBY FARMER LTD. …Appellant(s) Versus COMMR. OF CENTRAL EXCISE CALCUTTA …Respondent(s) J U D G M E N T V. RAMASUBRAMANIAN, J. 1. Aggrieved by the dismissal of their appeal by the Customs Excise and Service Tax Appellate Tribunal (for short “CESTAT”), the 1 Digitally signed by Madhu Bala Date: 2021.03.08 15:47:26 IST Reason: Signature Not Verified assessee has come up with the present appeal under Section 35 L(b) of the Central Excise Act,…

M/S. Secure Meters Ltd vs. Commnr. of Customs, New Delhi

…of that Act. According to Rule 1 titles of sections and chapters in the Schedule are provided for ease of reference only. But for legal purposes, classification “shall be determined according to the terms of the headings and any relevant section or 2 (2005) 3 SCC 51 Civil Appeal No. 7526 of 2004 Page 10 of 19 Page 11 JUDGMENT chapter notes”. If neither the heading nor the notes suffice to clarify the scope of a heading, then it must be construed according to the other following provisions contained in the Rules. Rule 1 gives primacy to the section and chapter notes along with terms of the headings. The…

M/S. Secure Meters Ltd vs. Commnr. of Customs, New Delhi

…of that Act. According to Rule 1 titles of sections and chapters in the Schedule are provided for ease of reference only. But for legal purposes, classification “shall be determined according to the terms of the headings and any relevant section or 2 (2005) 3 SCC 51 Civil Appeal No. 7526 of 2004 Page 10 of 19 Page 11 JUDGMENT chapter notes”. If neither the heading nor the notes suffice to clarify the scope of a heading, then it must be construed according to the other following provisions contained in the Rules. Rule 1 gives primacy to the section and chapter notes along with terms of the headings. The…

M/S. Salora International Ltd vs. Commnr. of Central Excise, New Delhi

The appeal is dismissed with

…question of the applicability of the Rules for Interpretation vis-à-vis the Section Notes and Chapter Notes in the Tariff Schedule, the rule laid down by this Court in Commissioner of Central Excise, Nagpur Vs. Simplex Mills Co. Ltd. (2005) 3 SCC 51 may be seen to be applicable in this case. In that decision, a three judge bench had the following to say on the subject: Page 13 JUDGMENT 13 “The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985 have been framed pursuant to the powers under Section 2 of that Act. According to Rule 1 titles of Sections and…