COMMNR. OF CENTRAL EXCISE, BHUBNESWAR vs M/S. PARADEEP PHOSPHATES LTD. — C.A. No. 2774/2001

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010009292001

Filing Date

10-Jan-2001

Registration No

C.A. No. 2774/2001

Diary Number

929/2001

Order Date

18-Jul-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 13-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, BHUBNESWAR

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. PARADEEP PHOSPHATES LTD.

    Adv. RAMESHWAR PRASAD GOYAL

Case History

  1. Case disposedDisposed

  2. 18-Jul-2006

    ROP - of Main CaseView PDF

  3. 11-Jul-2006

    ROP - of Main CaseView PDF

  4. 20-Apr-2006

    ROP - of Main CaseView PDF

  5. 13-Aug-2001

    ROP - of Main CaseView PDF

  6. 10-Jan-2001

    Case filed

    Registration No. C.A. No. 2774/2001

View Full Judgment
casestatus.in Summary

Case Summary The Supreme Court dismissed the Commissioner of Central Excise's appeal on 18 July 2006. The dispute concerned customs duty classification for a Mobile Continuous Ship Unloader imported by Paradeep Phosphates for its fertilizer plant—the company claimed duty under heading 98.01 (auxiliary equipment), while the excise authority argued for 8428.39. The Court agreed with the Tribunal's finding that the equipment qualified as auxiliary to the fertilizer plant under heading 98.01, and noted the government had already reimbursed 90% of customs duty paid, confirming the equipment's auxiliary status. Each party bears its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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