Supreme Court · 2009 INSC 1117 · Decided 8 September 2009
The Commissioner of Central Excise, BHUBANESWAR-1 v. M/S. Champdany Industries Limited
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1117 · [2009] 14 S.C.R. 211
- Case number
- CIVIL APPEAL No. 7075/2005
- Decided
- 8 September 2009
- Bench
- D.K. JAIN, A.K. GANGULY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: First Schedule, Chapter 57 - Chapter Note I - Jute Carpets/jute floor coverings - Classification of - Predominance test - Carpets made of yams of jute, cotton and polypropylene, jute being more than 50% predominated A B c over each of the other single textile material - D HELD: Carpets in question can be classified as jute carpets/ jute floor coverings - Classification of goods - Case not made out in show-cause notice cannot be argued in court - Role of Chapter Notes - Explained -Central Excise Tariff Act, 1985 -
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