Duty on actual weight for Viscose Tow denied any moisture deduction without statutory authority.

Duty on Viscose Tow under Chapter heading 5502.00 was payable on weight as prescribed by the tariff, and there was no statutory basis to deduct moisture above 13% to arrive at a notional commercial weight. The reasoning rejected reliance on international standards, customs practice, or a Board letter relating to denierage in another chapter, holding that such analogy could not extend to Viscose Tow. In the absence of express authority in the Central Excise Tariff Act, 1985 or allied provisions, excise authorities could not grant the concession; any such relaxation would require governmental action. The claim for assessment on commercial weight was therefore rejected.

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Issues: Whether duty on Viscose Tow falling under Chapter heading 5502.00 could be computed on commercial weight by allowing deduction for moisture content in excess of 13 per cent, and whether the excise authorities had power to grant such a concession.

Analysis: The goods were chargeable to duty on weight under the relevant tariff heading, and no provision in the Central Excise Tariff Act, 1985 or allied provisions authorised deduction of excess moisture for arriving at a notional commercial weight. The claimed method based on international standards, customs practice, or a Board letter concerning denierage in another chapter could not be extended by analogy to Viscose Tow. In the absence of a specific statutory basis, the excise authorities could not grant the concession sought; such relaxation, if at all, would lie within governmental competence and not that of the assessing authority.

Conclusion: The claim for assessment on commercial weight was rejected and the demand to allow deduction for excess moisture was held unsustainable.

Ratio Decidendi: Where the tariff provides duty on weight and no statutory provision authorises a different computation, the authorities must assess duty on the actual weight and cannot grant a concession by analogy or administrative discretion.

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