Supreme Court · 1996 INSC 1182 · Decided 11 October 1996
The Collector of Central Excise, Baroda v. M/S. the Gaekwar Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1182 · [1996] SUPP. 7 S.C.R. 472
- Case number
- CIVIL APPEAL No. 1601/1985
- Decided
- 11 October 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff, Item 19 and 22-Whether fabric containing 33% polyester, 32% viscose and 35% cotton is classifiable under Item 19 or Item 22-Fact that fabric not known in the market as cotton but as man-made C fabric not disputed by the Revenue-Held, fabric classifiable as man-made fabric; wise. The respondent manufactured a variety of fabric which contained D 33% polyester, 32% viscose and 35% cotton. The case of the Revenue was that the product was cotton fabric classifiable under Item 22 of the Central Excise Tariff Schedule. However, the CEGAT took the view that it was
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