9911796707
TMI Blog1980 (8) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... s to under what tariff item the said product fell, the Assistant Collector of Central Excise, Kalyan Division, informed the Petitioners by a communication dated 24th September, 1971 that Beta Naphthol was excisable under Item 14D of the Central Excise. Item 14D of the Central Excise Tariff reads as follows "Synthetic organic dyestuffs (including pigment dyestuffs) and synthetic organic derivatives used in any dyeing process." This view of the Assistant Collector was challenged by the petitioners by an appeal which came to be decided by the Appellate Collector, Central Excise, on 27th December, 1974. The Appellate Collector also took the view that Beta Naphthol fell within the scope of Item 14D even though it was also used as an intermed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iquid or solid. Consequently the order passed by the Assistant Collector was confirmed and the order in appeal passed by the Appellate Collector was modified to the effect that Beta Naphthol in liquid form used in the manufacture of Bon Acid was held to fall under Item 14D. Thus the revision application filed by the petitioners came to be rejected. This view of the Union Government is now challenged in this petition. 3. It appears that it is wholly unnecessary for us to go into the details of the controversy as to whether Beta Naphthol is excisable under Tariff Item 14D or under Tariff Item 68 because it appears that the Department itself has now accepted the fact that Beta Naphthol is assessable to duty under Item 68 of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Item 14D, then it is really for the Department to sustain the earlier view that it was so excisable under tariff item 14D. Thus the learned Counsel for the respondents has found impossible to do in the face of the view which is taken by the Department itself in the subsequent trade notices. No justification is, therefore, available to the Department for treating Beta Naphthol differently at earlier points of time, as has been done by the Union of India and the Assistant Collector and the Collector of Customs. 5. On the view taken subsequently by the Department itself, we must quash the decision of the Union of India, the Appellate Collector of Customs and the Assistant Collector who had taken the view that Beta Naphthol was excisable un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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