Supreme Court · 1998 INSC 11 · Decided 12 January 1998
Collector of Central Excise, Bombay v. M/S. K.W.H. Heliplastics LTD.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 11 · [1998] 1 S.C.R. 74
- Case number
- CIVIL APPEAL No. 2817/1993
- Decided
- 12 January 1998
- Bench
- J.S. VERMA, B.N. KIRPAL, V.N. KHARE (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
"' ,.... Excise Laws : c Central Excise Tariff Act, i985: Chapter 39 Note ii (a). ' Excise duty-Heading 39.25-Sub-heading 3925. iO or 3926.90-Tanks and vats-Capable of being used for water supply and storage-Classification of-Held: classifiable under Sub-heading 3925-iO and not under term ''builders' ware'' under Heading D 39.25 to determine whether the goods were covered under this Head, CEGAT ~ should have applied the Rules of interpretation of the Excise Tariff-In view .... of R.4 CEGAT should have found out the relationship of the said goods with the description of goods
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