2001 (4) TMI 107 - HC - Central Excise

High Court affirms Supreme Court ruling on excisability of cigarette packet outer shells

The High Court of Judicature at Madras upheld a Supreme Court judgment on excisability of cigarette packet outer shells, allowing the writ petition and ... Outer shells of cigarette packets not excisable under Entry 17(4) of the First Schedule as introduced by the Finance Act, 1982 - distinguishability of precedent decision in M/s. G. Claridge & Company Ltd. v. Collector of Central Excise, Pune - binding effect of Supreme Court decision affirming coverage by a Division Bench judgmentOuter shells of cigarette packets not excisable under Entry 17(4) of the First Schedule as introduced by the Finance Act, 1982 - distinguishability of precedent decision in M/s. G. Claridge & Company Ltd. v. Collector of Central Excise, Pune - Whether the outer shells of cigarette packets are excisable under Entry 17(4) of the First Schedule as introduced by the Finance Act, 1982. - HELD THAT: - Both parties accepted that the question is covered by the Supreme Court's judgment in Civil Appeal No. 5436A of 1992 dated 11-12-1997, which held that the matter was covered by this Court's Division Bench decision in Zupiter Printery & another v. Union of India, whereby the outer shells of cigarette packets were held not to be excisable under Entry 17(4) as introduced by the Finance Act, 1982. The Division Bench had considered and distinguished the decision in M/s. G. Claridge & Company Ltd. v. Collector of Central Excise, Pune; the Supreme Court recorded that distinction and declined to refer the matter to a Larger Bench. In view of that binding pronouncement by the Supreme Court, the same conclusion is applied to these writ appeals.Writ appeals dismissed; the outer shells of cigarette packets are not excisable under the said Entry and the earlier Division Bench decision, as upheld by the Supreme Court, governs the result.Final Conclusion: The writ appeals are dismissed following the Supreme Court's decision that the Division Bench ruling - holding that outer shells of cigarette packets are not excisable under the relevant Entry introduced by the Finance Act, 1982 - governs the matter; no costs. The High Court of Judicature at Madras cited a Supreme Court judgment regarding excisability of cigarette packet outer shells. The Division Bench upheld the decision, distinguishing a contrary Supreme Court judgment. The writ petition was allowed, and the impugned order was quashed. The writ appeals were dismissed in line with the Apex Court's judgment. No costs were awarded.