Supreme Court · 1987 INSC 133 · Decided 28 April 1987
Collector of Central Excise, Calcutta v. Multiple Fabrics PVT. LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 133 · [1987] 2 S.C.R. 1226
- Case number
- CIVIL APPEAL No. 2089/1985
- Decided
- 28 April 1987
- Bench
- RANGANATH MISRA, G.L. OZA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944-Section 3 and First Schedule Item Nos. 22 and 68-P. V.C. Conveyor Belting-Whether 'man-made' fabrics-Assessability to.excise duty-Falls under residuary Item No. 68. 4 The respondents, manufacturers of P. V .C. Conveyor Belting, - C contended before the Customs, duty under the Central Excise Tariff this item fell under Item 68. The Revenue submitted that the commodity was gover- ned by Item 22. The Tribunal recorded a finding of fact that P.V.C. ~ compounding was done simultaneously with the weaving of the fabric D from yarn and held that this item should
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