Supreme Court · 2004 INSC 62 · Decided 27 January 2004
M.R.F. LTD. v. Collector of Central Excise, MADRAS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 62 · [2004] 1 S.C.R. 1117
- Case number
- CIVIL APPEAL No. 9044/1996
- Decided
- 27 January 2004
- Bench
- P. VENKATARAMA REDDI, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise and Salt Act, 1944; Section 35-l and 11(8)(3)/Central Excise and Tariff Act: sub heading 4005.00 and 4006.90/Central Excise Rules, 1944; Rule 2338/Notification No. 377186: c Classification--Payment of excise duty on vulcanizing solution as per approved classification list under demanding ·excise duty as per re­ class//ication under sub-heading 4005.00-Payment thereof by the assessee under protest-Revenue Department confirmed the demand--On appeal, D reversed by the Appellate authority-Refund claims-A/I the claims except one allmred by the authority holding
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