SUPREME COURT OF INDIA

Before:- S.P. Bharucha, Ajay Prakash Misra and R.C. Lahoti, JJ.

Civil Appeal Nos. 7788 of 1997 with 876 of 1998. D/d. 4.11.1999.

Bharat Starch Inds. Ltd. - Appellants

Versus

Commr. of Customs, Mumbai and another - Respondents

Central Excises and Salt Act, 1944, Section 35L - Appeal to Supreme Court - Tribunal passing order without considering whether imported goods can be said to be 'plant' - Falling under definition of 'capital goods' under concerned notifications - Appellants 'argument therefor not' considered - After setting aside order, matter remanded back to Tribunal to be heard and disposed afresh.

[Para 1]

JUDGMENT

We are of the view that, in both these matters, the Tribunal has failed to consider whether the imported goods in question can be said to be plant and, therefore, within the meaning of the definition of "capital goods" under the relevant notifications. The argument in this behalf was advanced on behalf of the appellants but does not appear to have been considered in any detail. The civil appeals are allowed. The orders under appeal are set aside. The appeals before the Tribunal are restored to its file to be heard and disposed of afresh with due regard to what is stated in this order. This may be done expeditiously.

2. No order as to costs.

Order accordingly.