Supreme Court · 2004 INSC 344 · Decided 5 May 2004
Commissioner of Central Excise, Ahmedabad v. M/S. Susma Textile PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 344 · [2004] SUPP. 2 S.C.R. 168
- Case number
- CIVIL APPEAL No. 1081/1998
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, AHMEDABAD v M/S. SUSMA TEXTILE PVT. LTD. MAY 5, 2004 B [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Central Excise Tariff Act, 1985-Tariff Heading No. 52.06-Cotton fab11ics stiff and heavily sized with starch gum and inorganic fillers­ Classification as 'Buckram' under sized fabric-Hence not classifiable under heading 59.01 but under heading 52.06. D Respondents are engaged in the manufacture of cotton fabrics which is stiff and heavily sized with starch gum and inorganic fillers. Respondents classified the product under Heading 59.06 as it was subjected to
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