Supreme Court · 2005 INSC 111 · Decided 1 March 2005
Commissioner of Central Excise, Nagpur v. M/S. Simplex Mills CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 111 · [2005] 2 S.C.R. 441
- Case number
- CIVIL APPEAL No. 2816/2002
- Decided
- 1 March 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 5
Headnote
EXCISE, NAGPUR A v. MIS. SIMPLEX MILLS CO. LTD. MARCH I, 2005 [RUMA PAL, ARIJIT PASAYAT AND C.K. THAKKER, JJ.) B Central Excise Tariff Act, 1985; Chapters 52, 54 and 59, Tariff Headings 52.02, 54.08, 59.09 and Section Notes 5 and 6/Rules of Interpretation of Schedule to the Act; Rule I and 3 Jn terms of Section· Note 6, Chapters 52 to 55 would not apply to 'made up' goods-It follows that these Chapters would apply to non-made up goods and Chapter 59 apply to made up goods- D Goods in question are non made u~Tribunal rightly classified the product in question under
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