Supreme Court · 2005 INSC 441 · Decided 26 September 2005
M/S. Sharp Industries LTD. v. Commissioner of Central Excise, Mumbai-Iii
- Court
- Supreme Court of India
- Citation
- 2005 INSC 441 · [2005] SUPP. 3 S.C.R. 475
- Case number
- CIVIL APPEAL No. 5242/2000
- Decided
- 26 September 2005
- Bench
- S.N. VARIAVA, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B Constitution of India: Article I 36-Interference under-Central excise tariff-Classification of product-Concurrent findings of Commissioner (Appeals) and Tribunal, C based on test reports-Held, findings being based on facts and Tribunal being final authority an facts, Supreme Court would not Headings 39.20.38 and 39.23.90-76.07 and 76.12-Aluminium D foil covered on one side with polyester film and on the other with polyethylene-Held, Tariff Heading 39 is the specific heading which covers the product. Practice and Procedure: Decision of Tribunal expressing contrary views-Assessee
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