M/S. Piramal Healthcare Ltd vs C.C.E. & S.T. Indore
- CitationAppeal No. E/51690-51692/2014-EX(DB)
Ratio decidendi
The rule this decision rests on
The duty of excise is not payable on samples of goods drawn from the manufacturing process for quality-control testing where those samples are consumed or destroyed within the factory in the course of the testing; the Tribunal, following the Bombay High Court's decision in RPG Life Sciences Ltd. v. CCE Belapur (as cited in the order), holds that such samples are not liable to duty and the impugned orders demanding it are set aside.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Original No. IND/CEX/000/APP/206 to 208/2013 dated 03.01.2005 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Indore].
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
Hon'ble Shri B. Ravichandran, Member (Technical)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
M/s. Piramal Healthcare Ltd. .Appellants
Vs.
C.C.E. & S.T. Indore .Respondent
.
Appearance:
Shri Archit Agarwal, Advocate for the Appellant
Shri Pramod Kumar, DR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Hon'ble Shri B. Ravichandran, Member (Technical)
Date of Hearing: 24.07.2015
FINAL ORDER NO. 52348-52350/2015-EX(DB)
Per Ashok Jindal:
The short issue involved in the matter is that whether sample taken for testing in the course of manufacturing for the purpose of quality control, the appellant is liable to pay duty thereon or not.
2. Heard the parties. Considering the fact that issue came up before the Honble High Court of Bombay in the case of RPG Life Sciences Ltd. Vs. CCE Belapur-2011 (264) ELT 364 (Bom), wherein the Honble High Court held that in the case where sample are consumed / destroyed within factory during the process for testing, the duty is not payable. Therefore, the issue is no more res integra in the light of the above cited decision of Honble High Court of Bombay, we hold that appellant are not liable to pay duty for the sample which have been taken for testing and destroyed.
3. Therefore, impugned orders are set aside. Appeals are allowed with consequential relief if any.
0 (Dictated and pronounced in the open court)
(B. Ravichandran) (Ashok Jindal) Member (Technical) Member (Judicial)
Bhanu
2
E/51690-51692/2014-EX(DB)
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