Supreme Court · 2006 INSC 319 · Decided 11 May 2006
M/S. Quinn India LTD. v. Commissioner of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 2006 INSC 319 · [2006] SUPP. 2 S.C.R. 334
- Case number
- CIVIL APPEAL No. 3354/2001
- Decided
- 11 May 2006
- Bench
- ASHOK BHAN, LOKESHWAR SINGH PANTA (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L
Headnote
c D E Central Excise Tariff Act, 1985-Tarijf Headings 3402. 90 and 3809. 19- Classification- 'Penetrator 4893' manufactured by assessee--Possessed surface active properties~Hence classifiable as wetting agent under Chapter Heading 3402. 90 as claimed by assessee who adduced cogent and convincing adducing contrary evidence--Tribunal erred in allowing the appeal of Department by ignoring the reports placed by Chemical Examiner and Chief Chemist as also the classification used by Department regarding use of wetting agents in textile industries under tariff no. 3402.90. From 1980 to 1986,
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