Supreme Court · 2002 INSC 405 · Decided 24 September 2002
Collector of Central Excise, Bombay v. Maharashtra Fur Fabrics Limited
- Court
- Supreme Court of India
- Citation
- 2002 INSC 405 · [2002] SUPP. 2 S.C.R. 544
- Case number
- CIVIL APPEAL No. 685/1995
- Decided
- 24 September 2002
- Bench
- S.S.M. QUADRI, Y.K. SABHARWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Schedule-Heading No. 60.01-Assessee manufacturing high fur fabrics C by silver knitting process-Item classified by assessee under Heading 60.01- Exemption from excise duty claimed under Notification No. 10911986-C.E. dated 27.2.1986 as amended by Notification No. excluding silver pile fabrics falling under Heading 58. 0 l or 60. 0 I if the product is subjected to process of bleaching, D dyeing, printing, shrink proofing, /entering, heat-setting, crease-resistant processing or any other process-Assessee 's stand that the item had to be dried by merely
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