Supreme Court · 2009 INSC 1116 · Decided 8 September 2009
Commissioner of Central Excise, Hyderabad-I v. M/S. Charminar Non-Wovens LTD.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1116 · [2009] 14 S.C.R. 205
- Case number
- CIVIL APPEAL No. 3828/2007
- Decided
- 8 September 2009
- Bench
- D.K. JAIN, A.K. GANGULY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excise and Salt Act, 1944 - s.35L - Interference under - Scope - Classification of carpets - Authorities below upheld assessee's claim for classification - On appeal, held: C Decision rendered by authorities below was based on relevant materials/evidence Section Notes and Chapter Notes - Concurrent findings of fact by authorities below not patently perverse nor based on manifest misreading of any legal provision - Hence, interference by D Supreme Court not called for- Central Excise Tariff Act, 1985 - Headings 5703.20 & 5703.90.
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