Supreme Court · 2002 INSC 264 · Decided 7 May 2002
M/S. Speedway Rubber CO. v. Commissioner, Central Excise, Chandigarh
- Court
- Supreme Court of India
- Citation
- 2002 INSC 264 · [2002] 3 S.C.R. 826
- Case number
- CIVIL APPEAL No. 4844/1999
- Decided
- 7 May 2002
- Bench
- S. RAJENDRA BABU, RUMA PAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
RUBBER CO. v. COMMISSIONER, CENTRAL EXCISE, CHANDIGARH MAY 7, 2002 B [S. RAJENDRA BABU AND RUMA PAL, JJ.) Central Excise Tariff Act, 1985-Chapter 40, Note 9-Tariff items- Sub-heading Nos. 4008, 2 I and 4016. 99-Goods-Classification of-Whether c to be under sub-heading 4008.21 or further working' and since the specific entry in heading 4008 would overrule general entry in heading 4016.-Jnterpretation Rules to Central Excise Tariff Act, 1985-Rule 3(a). D Words and Phrases-'Surface working' and further working'-Meaning of in the context of Chapter 40 Note 9 of Central
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