Supreme Court · 1995 INSC 220 · Decided 28 March 1995
Fenner (India) LTD. v. Collector of Central Excise, Madurai
- Court
- Supreme Court of India
- Citation
- 1995 INSC 220 · [1995] 3 S.C.R. 1
- Case number
- CIVIL APPEAL No. 4600/1989
- Decided
- 28 March 1995
- Bench
- A.M. AHMADI, S.P. BHARUCHA, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Ac4 1985-Tariff Schedflle- lnterpretation-Chap­ ter Notei-£xplanatory Note of identical Heading in Harmonised Coding Sys- A B te~levance of C. Central Excise Tariff Ac4 1985-Tariff Schedule-Headings 39.20 and 39.2~/assijication of conveyor belting. The appellants Impregnated Dame resistant colllery conveyor belting. The D length of the belting manufactured by the appellants varied from 100 metres to 400 metres, the width varied from 600 mllllmetres to 1200 milll!"etres and the thickness from 7 millimetres to 9.5 millimetres. From 28.2J986 to 9.2.1987
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