COMMISSIONER OF CENTRAL EXCISE . vs M/S. SHERVANI INDUSTRIAL SYNDICATE LTD. — C.A. No. 649 - 650/2001

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010083912000

Filing Date

12-May-2000

Registration No

C.A. No. 649 - 650/2001

Diary Number

8391/2000

Order Date

01-Mar-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE .

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. SHERVANI INDUSTRIAL SYNDICATE LTD.

    Adv. M. P. DEVANATH

Case History

  1. Case disposedDisposed

  2. 01-Mar-2006

    ROP - of Main CaseView PDF

  3. 12-May-2000

    Case filed

    Registration No. C.A. No. 649 - 650/2001

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 649-650/2001 Outcome: The Supreme Court dismissed the Revenue's appeals on March 1, 2006, upholding that torch switches manufactured by Shervani Industrial Syndicate are classifiable under Tariff Item 68 (residuary entry) rather than Tariff Item 61 (Electric Lighting Fittings). The Court applied the "common parlance" test, holding that torch switches are parts of torches, not standalone electric lighting fittings, and noted the Revenue produced no evidence to rebut the respondents' affidavits. Each party bears its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.

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