Supreme Court · 2020 INSC 381 · Decided 1 May 2020
Commissioner of Central Excise, Delhi-Iii v. M/S. Uni Products India LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 381 · [2020] 13 S.C.R. 295
- Case number
- CIVIL APPEAL No. 302/2009
- Decided
- 1 May 2020
- Bench
- DEEPAK GUPTA, ANIRUDDHA BOSE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985 - First Schedule- Chapters 57, 87 - Car mats to be classified under chapter-heading 57.03 or 87.08 - Respondent-assessee was engaged in business of manufacture of textile floor coverings and car matting - Cleared goods against which inter alia had excise duty @ 8% as compared to 16% if classified under heading 8708.99.00 - Three show-cause notices issued over such clearance of goods - Commissioner held car mattings to be parts and accessories classifiable under Chapter 87.08 - Tribunal decided in
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