Supreme Court · 2007 INSC 659 · Decided 21 May 2007
M/S. Continental Profiles LTD. v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2007 INSC 659 · [2007] 7 S.C.R. 747
- Case number
- CIVIL APPEAL No. 4904/2002
- Decided
- 21 May 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985-Schedule, Heading 85.01and85.43- 'A<;tuators'-Classification of-Held: Actuators are classifiable under sub Heading 85.01. With regard to classification of 'Electric Valve Actuator', it was the appellant's case that they were classifiable under sub Heading 85.43 ** ~udco India Ltd.'s case and respondent-revenue case was that they were classifiable under sub Heading 85.01 of schedule to the Central Excise Tariff Act, 1985 relying on D ***Seimen's case, and as such there were conflicting in decisions in the matter. Tribunal dismissed the appeals filed by
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