Supreme Court · 2005 INSC 94 · Decided 22 February 2005
D.C.L. Polyster LTD., Nagpur v. Collector of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 2005 INSC 94 · [2005] 2 S.C.R. 279
- Case number
- CIVIL APPEAL No. 6559/1999
- Decided
- 22 February 2005
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Act, 1944/Central Excise Tariff Act, 1985-Section l lAI Chapter Heading 39.15 and 39. 07-Excise duty-Levy of-On polyester chips spilled over during process of bagging-Classification of the product by C assessee under heading 39.15 as sweeping waste incurring 'nil' duty-Demand of period of limitation-Revenue and the Tribunal held the product classifiable under heading 39.07-0n appeal, held : The spilled chips are classifiable under Chapter Heading 39.07-It cannot be said to be waste during manufacturing process-The chips by spillage did not cease to be chips by D dust
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