Supreme Court · 2005 INSC 10 · Decided 5 January 2005
Collector of Central Excise v. M/S. Matador Foam and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 10 · [2005] 1 S.C.R. 145
- Case number
- CIVIL APPEAL No. 3832/1999
- Decided
- 5 January 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Tariff Act, 1985; Tariff Headings _40.08 and 94.01 and Notes under Chapters 40 and 94; Notification No.17511986 dated March 1, 1986: Classification-Vulcanized rubber goods used in seats of vehicles-levy of excise duty under Tariff Headings 40.08 or 94.01-Held: Since the goods of seats! parts of seats, the goods appropriately fall under Tariff Heading 94.01- A B c Hence, the duty leviable under the Tariff Heading 94.01. D Words and Phrases: 'floor or ground'-Meaning of in the context a/Chapter Notes l(a) and 2 to Chapter 94 of the Central Excise Tariff Act.
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