Supreme Court · 2006 INSC 236 · Decided 20 April 2006
M/S. H.P.L. Chemicals LTD. v. Commissioner of Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2006 INSC 236 · [2006] SUPP. 1 S.C.R. 125
- Case number
- CIVIL APPEAL No. 1836/2001
- Decided
- 20 April 2006
- Bench
- ASHOK BHAN, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985: Chapter Heading No. 25.01 and 38.23 (now 38.24)-Denatured salt­ Assessee manufactured Hydrazine falling under Chapter heading No. 28.25- C During the course of manufacture of the final product assessee produced a residuary byproduct i.e. 'Denatured said product under Heading No. 25. 0 I carrying 'Nil' rate of duty-Deputy Commissioner held that the said product was correctly classifiable under Heading No. 38.23 (now 38.24) and he accordingly D confirmed the demand of duty and directed the appellant to deposit the same along with
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