Supreme Court · 1999 INSC 488 · Decided 26 October 1999
M/S. Bhor Industries LTD. v. The Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 1999 INSC 488 · [1999] SUPP. 4 S.C.R. 132
- Case number
- CIVIL APPEAL No. 9315/1994
- Decided
- 26 October 1999
- Bench
- A.S. ANAND, S. RAJENDRA BABU, R.C. LAHOTI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Tariff Act, 1985: c Chapter 59-Notification No. 63187 dated 1.3. 1987·-Appel/ant- Manufacturer of 'Laminated Textile Fabrics-Filing Classification List for 'waste side strips and scrap for approval as non-excisable items-Ultimately, Tribunal held that item consisted of 'damaged and question of application of relevant notification and D classification of items under sub-heading 5903.19 or 5903.29 can arise only if the material was "laminated textile fabric" and was found to be "sub- standard or damaged"-/n the absence of any such finding, authorities
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