Supreme Court · 2009 INSC 1115 · Decided 8 September 2009
Commissioner of Central Excise v. M/S. Uni Products (I) LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1115 · [2009] 14 S.C.R. 199
- Case number
- CIVIL APPEAL No. 3758/2006
- Decided
- 8 September 2009
- Bench
- D.K. JAIN, A.K. GANGULY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
... Central Excise and Tariff Act, 1944 - Classification of floor coverings under Heading 5702. 20 or 5702. 90 - Assessee manufacturer of non-woven floor coverings made c of jute - Authorities holding that textile material which predominates in weight would determine and since jute predominated in weight over other ...... single textile material-polypropylene, floor covering classifiable as floor covering of jute - However, the D Commissioner demanding duty for a certain period - In appeal, tribunal holding that predominance test of assessee's products to
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