Supreme Court · 1998 INSC 255 · Decided 14 July 1998

Bakelite Hylam LTD. Etc . v. Collector of Central Excise, Hyderabad

Court: Supreme Court of India
Citation: 1998 INSC 255 · [1998] 3 S.C.R. 631
Case number: CIVIL APPEAL No. 2676/1992
Decided: 14 July 1998
Bench: S.C. AGRAWAL, S. SAGHIR AHMAD (2-judge bench)
Outcome: Case Partly allowed
Case type: Civil

Headnote

B Central Excises & Salt Act, 1944/Central Excise Tariff: Schedule II Items 19(IIJ),17 (2), 22-F and 68-Laminated sheets and boards-Prepared by resin impregnated cotton fabric sheets (Prepeg-F), paper sheets (Prepeg- P) and glass fibre sheets (Prepeg-G)-Classified under Items 19 (IIJ), 17(2) c the CEGAT-Held to be proper-Appeal preferred-Held-.Jn view of cotton fabric as defined in Item 19, Prepeg-F correctly classified under Item 19 (IJJ)-In view of Tariff Advice No. 2184 Prepeg-P correctly classified under Item 17(2)-As Prepeg-G manufactured from glass fabrics and not from mineral

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