Supreme Court · 2003 INSC 121 · Decided 26 February 2003
Forbes Gokak LTD. v. Collector of Central Excise, Aurangabad
- Court
- Supreme Court of India
- Citation
- 2003 INSC 121 · [2003] 2 S.C.R. 348
- Case number
- CIVIL APPEAL No. 1141/1995
- Decided
- 26 February 2003
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985; Headings 70.15 and 84.80: Classification-Principles of- 'Glass Mould with Plastic Gasket '-Held, C since plastic gasket only holds the male and female moulds together, it can not give essential characteristics of the product which is used in the manufacture of because lenses may be of glass the product cannot be classified· as mould/or glass-Hence the product is appropriately classifiable under the D Heading 70.15 as other articles of glasses and not under the heading 84.80 as product is not used for moulding articles of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)