Supreme Court · 2005 INSC 82 · Decided 17 February 2005
Commissioner of Central Excise and Customs, Aurangabad v. M/S. Ceat LTD., Nasik
- Court
- Supreme Court of India
- Citation
- 2005 INSC 82 · [2005] 2 S.C.R. 164
- Case number
- CIVIL APPEAL No. 6971/1999
- Decided
- 17 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L
Headnote
Central Excise Act, 1944; Section 35L/Central Excise Tariff Act, 1985; C Tariff Headings 59.02 and 59.06, Chapter Note-4 to Chapter 59 and Note-4 to Section XI of the Act: Classification-Dipped Tyre Fabric/Rubberised Tyre Cord Fabric-levy of excise duty under Tariff Headings 59.02 or 59.06- Held: connected case viz. Commissioner of Central Excise v. MR.F. Ltd, the appeal is dismissed D CIVIL APPELLATE JURISDICTION: Civil Appeal No. 6971of1999. From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West Reginal Bench at Mumbai in A.
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