Supreme Court · 1997 INSC 821 · Decided 17 December 1997
Collector of Central Excise v. MIS. Wood Polymers LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 821 · [1997] SUPP. 6 S.C.R. 528
- Case number
- CIVIL APPEAL No. 1852/1991
- Decided
- 17 December 1997
- Bench
- S.C. AGRAWAL, D.P. WADHWA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE v. MIS. WOOD POLYMERS LTD. ETC. DECEMBER 17, 1997 B (S.C. AGRAWAL AND D.P. WADHWA, JJ.J Excise Law: Central Excise Tariff Act, 1985 : c Sub-headings 3920.31/3920.37, 4818.90/4823.40 (as inserted in 1997) and Rules for the Interpretation of the Schedule, Rules 3(b) and 4818.90 or. under D 4823.90-Classiftcation has to be done in accordance with the Rules for the Interpretation of the Schedule and not on the basis of common parlance test-Rule 3(b) and not Rule 1 of the said 1Ules is applicable in the present case-Insertion of new sub-heading 4823.40 in
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