COMMNR. OF CENTRAL EXCISE, MUMBAI vs M/S. NEOLUXE INDIA PVT.LTD. — C.A. No. 4991/2001

Case Summary: C.A. No. 004991/2001 Outcome: The Supreme Court dismissed the Commissioner of Central Excise's appeal on 28 November 2006. The Court found no infirmity in the Tribunal's order and upheld the lower authority's decision to drop the excise duty demand. Background: Neoluxe India classified its manufactured goods under tariff item 68 (pre-1986). When served a show cause notice in 1986 demanding duty under tariff item 15A(2) with extended limitation period, the Authority in Original dropped the demand, finding the goods classifiable only under item 68. The Tribunal dismissed Revenue's subsequent appeal. Basis: The Court applied precedent from *Bakelite Hylam Ltd.*, holding that minor processing (cutting/punching) does not change tariff classification and items with insulating properties belong under the residuary entry 68 of the Old Tariff, not 15A(2). This case analysis is maintained by casestatus.in based on publicly available court records.