FORBES GOKAK LTD. vs COLLECTOR OF CENTRAL EXCISE — C.A. No. 1411/1995

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010019671995

Filing Date

09-Feb-1995

Registration No

C.A. No. 1411/1995

Diary Number

1967/1995

Order Date

26-Feb-2003

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.FORBES GOKAK LTD.

    Adv. RAJAN NARAIN

Respondent(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE

    Adv. B. KRISHNA PRASAD

Case History

  1. Case disposedDisposed

  2. 26-Feb-2003

    Judgment - of Main CaseView PDF

  3. 26-Feb-2003

    ROP - of Main CaseView PDF

  4. 04-Dec-2002

    ROP - of Main CaseView PDF

  5. 09-Feb-1995

    Case filed

    Registration No. C.A. No. 1411/1995

View Full Judgment
casestatus.in Summary

The Supreme Court upheld the classification of Forbes Gokak Ltd.'s glass moulds (used for manufacturing ophthalmic lenses) under Central Excise Tariff Heading 70.15 ("other articles of glass") rather than Heading 84.80 (moulds for various materials). The court reasoned that grinding and polishing of opthalmic blanks constitute manufacturing, the product is internationally known as "glass moulds," and Heading 70.15 provides the most specific description under tariff interpretation rules; Chapter 84 explicitly excludes glass articles for technical use. Forbes Gokak's appeals were dismissed and the Department's appeals were partly allowed. This case analysis is maintained by casestatus.in based on publicly available court records.

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