1975 (9) TMI 54

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....oti, J.]. - The petitioner is a public limited company manufacturing cables of different sizes at its factory at Kundra. The cables so manufactured are liable to excise duty. Item 33B in the First Schedule of the Central Excises and Salt Act, 1944 is the relevant provisions for such duty. That entry prior to amendment by Finance Act, 1966 read: "Item 33B (i). Insulated copper wires and cables, ....

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....se of other metals and alloys                    — 15% ad valorem, (ii) All others  — 5% ad valorem." Thereunder under the rule as it stood at the relevant time, the aluminium cables were dutiable at 15 per cent ad valorem if the core of such cables did not exceed 2.5 sq. mm. If the sectiona....

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.... 3. The one and the only argument on behalf of the respondents is that 2.545 square millimetre must be reckoned as 2.5 square millimetres. This is by rounding off and leaving out the second and the third decimal places. In support of this it is stated in the counter-affidavit that as the tariff definition lays down the specification only up to the first decimal place the area of the particular ....

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....s attracted. When the area is 2.545 square millimetre it is simple logic that it exceeds 2.5 square millimetre. No rounding off is called for. It is certainly plain that in such a case it is duty at 5 per cent that applies. The view taken by the authorities is perverse. The error is quite apparent on the face of the record. 5. Though the petitioner has a case that the sectional area referred to....