Supreme Court · 2011 INSC 658 · Decided 7 September 2011
COMMNR. of Central Excise, Noida v. MIS. Kitply Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 658 · [2011] 11 S.C.R. 219
- Case number
- CIVIL APPEAL No. 4462/2003
- Decided
- 7 September 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: A B Schedule - Heading 44. OB, sub-heading 4408. 90 - c 'Laminated panels of Particle' and 'Medium Density Fibre Board' - HELD: Are classifiable under Chapter Heading 44.08 and not under Chapter Heading 44. 06, as the products are similar to plywood and lamination assume a distinct marketability and bring about a change in D the products - Therefore, Heading 44.08 is. squarely applicable and sub-heading 4408. 90 would be the appropriate sub-heading for qlassification of the products in question .:.. Rules of interpretation of the Act - r. 3 -
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