Supreme Court · 2005 INSC 48 · Decided 25 January 2005
Commissioner of Central Excise, Goa and Chennai v. M.R.F. LTD., Chennai
- Court
- Supreme Court of India
- Citation
- 2005 INSC 48 · [2005] 1 S.C.R. 814
- Case number
- CIVIL APPEAL No. 1476/1999
- Decided
- 25 January 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35
Headnote
Central Excise Act, 1944; Section 35/UCentral 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 Cord Fabric-Levy of excise duty under Tariff Headings 59.02 or 59.06-Held: Neither did the Tribunal 59.02 nor did the assessing/adjudicating authority D examine the matter in the light of Note-4 to Chapter 59 to ascertain rubber content in the product to determine the classifiability of the product-Since Supreme Court in a similar matter held that the product in question is classifiable under
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)