Supreme Court · 2006 INSC 229 · Decided 17 April 2006
M/S Indcon Structurals (P) LTD. v. Commissioner of Central Excise, Chennai
- Court
- Supreme Court of India
- Citation
- 2006 INSC 229 · [2006] SUPP. 1 S.C.R. 11
- Case number
- CIVIL APPEAL No. 1489/2001
- Decided
- 17 April 2006
- Bench
- ASHOK BHAN, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Tariff Act, 1985- Section 5A(J)/Tariff sub-heading 6807-00--Notification No. 59190-CE dated c 20.3.1990 extending 15% ad valorem duty on all products falling under Heading 68. 07 except floor covering in rolls or in form of tiles--Assessee Held: Jn the facts of the case, since the tiles in question are not akin to floor covering material and are covered under the nomenclature of 'floor tiles, ' the assessee is entitled to the benefits of the Notification. D Interpretation of Statutes: Taxing statutes-Interpretation
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