Supreme Court · 2000 INSC 376 · Decided 4 August 2000
Collector of Central Excise, Kanpur v. Flock (India) PVT. LTD. C-7, Panki Industrial Area, Kanpur
- Court
- Supreme Court of India
- Citation
- 2000 INSC 376 · [2000] SUPP. 2 S.C.R. 156
- Case number
- CIVIL APPEAL No. 2552/1989
- Decided
- 4 August 2000
- Bench
- B.N. KIRPAL, D.P. MOHAPATRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excises and Salt Act, 1944-Sections 35, 35-A, 35-B-Central Excise Rules, 1944-Rule 11, 173-B-Appealable order class(fying a product C under a particular tariff item-Not challenged in appeal-Instead, assessee filing a claim for refund on wrong classification-Consequence of of the order subsequently by filing claim for refund which is in the nature of execution of a decree/order. D Respondent-assessee, a manufacturer of jute hessian, filed a E F G classification list claiming that the said product comes under tariff item 22- A. The Assistant Collector, by an
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