Supreme Court · 2005 INSC 83 · Decided 17 February 2005
Commissioner of Central Excise and Customs, Aurangabad v. M/S. Ceat LTD., Mumbai
- Court
- Supreme Court of India
- Citation
- 2005 INSC 83 · [2005] 2 S.C.R. 165
- Case number
- CIVIL APPEAL No. 2015/2002
- Decided
- 17 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35UC
Headnote
Central Excise Act, 1944; Section 35UCentral Excise Tariff Act, 1985; Tariff Headings 59.02 and 59.06, Chapter Note-4 to Chapter 59 and Note-4 C to Section XI of the Act : Classification-Dipped Tyre Cord Fabric-Levy of excise duty under Tariff Headings 59.02 or 59.06-Held: In view of reasons Commissioner of Central Excise v. MR.F. Ltd, appeals are remitted to Commissioner, Revenue for a fresh disposal in accordance D with law. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 2015 of 2002. From the Judgment and Order dated 9.10.2001 of the Central Excise, Customs and Gold (Control}
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