CAMLIN LTD. vs COMMNR. OF CENT.EXCISE, MUMBAI — C.A. No. 3724/1999
Case under Section III. Status: Disposed.
CNR: SCIN010104821999
Filing Date
28-Jun-1999
Registration No
C.A. No. 3724/1999
Diary Number
10482/1999
Order Date
18-Jan-2005
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 04-Jun-2026
Acts & Sections
Petitioner(s)
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1.CAMLIN LTD.
Adv. SUJATA KURDUKAR
Respondent(s)
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1.COMMNR. OF CENT.EXCISE, MUMBAI
Adv. B. KRISHNA PRASAD
Case History
Case Summary: Camlin Ltd. v. Commissioner of Central Excise, Mumbai Outcome: The Supreme Court dismissed Camlin Ltd.'s appeals (CA 3724/1999 and 4693-4701/2004) but allowed the government's appeals (CA 9036/2003 and 4439-4447/2004). The Court ruled that Camlin's intermediate product "crayplas compound" is marketable and must be classified under Central Excise Tariff Heading 32.04 (synthetic organic colouring matter preparations), not 96.09 (crayons). The Court established marketability by evidence that competitor Luxor Pen Co. imported identical products, and rejected Camlin's argument that the intermediate compound qualified as an unfinished crayon. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.
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