Classification of Nickel perforated cylinder - Central Excise - 498/64/99

Circular No. 498/64/99-CX, dated 2-12-1999 Nickel perforated cylinder - Classification of - Supreme Court dismissed the appeal of the deptt. on account of smallness of amount - Question of law open Subject: Civil Appeal No. D-11020/99 in the matter of Commissioner of Central Excise, Surat, v. M/s. Jagdamba Dyeing Printing Works Please find enclosed a copy of Hon'ble Supreme Court's order dated 13-9-1999[2000 (115) E.L.T. A80] in respect of the above case. Vide the said order, the Hon'ble Supreme Court has dismissed the appeal filed by the Deptt., considering the smallness of the amount involved and not leaving the question of law open. 2. The said Civil Appeal was filed against CEGAT order No. 370-371/99-B1, dated 6-4-1999, wherein the CEGAT had allowed the appeal filed by the party relying on the Tribunal's judgement in the cases of Victoria Mills Ltd. V. C.C.E., Bombay [reported in 1998 (100) E.L.T. 242] and C.C.E., Bombay-I v. Great Eastern Spg. Wvg. Co, Ltd. [Reported in 1997 (94) E.L.T. 140]. The issue involved in this case was whether the nickel perforated cylinders are chargeable to duty under Ch. 8842 each time when designs are developed and fixed on the cylinders. 3. Since the Deptt.'s civil appeal in this case has been dismissed on account of the small amount of revenue involved and the question of law has been left open, Member (L J) has desired that if any case on this issue, involving a substantial of revenue - of Rs. 5 lakhs - comes to notice, the same may be referred to the Board for filing civil appeal.