Supreme Court · 2007 INSC 351 · Decided 29 March 2007
M/S. Kemrockindustries & Exports LTD v. Commissioner of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2007 INSC 351 · [2007] 4 S.C.R. 547
- Case number
- CIVIL APPEAL No. 527/2002
- Decided
- 29 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B ~ ..... Central Excise Tariff Act, 1985; Headings 39.01; 39.20 and 70.14: " Classification-Glass Fibre Reinforced Plastics-Sub-heading 39.01 c and 39.20 or 70.14-Applicability of-Held: Fibre Glass Mat being used as raw material in manufacturing the product in question, which is not article the product in question is a composite item, the test of essentiality in terms of Rule 3(b) of the Rules for interpretation of tariff entry would apply-Taking into consideration essentiality aspect, and applying the test of essentiality, the D product in question falls under the Heading
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