Supreme Court · 2004 INSC 356 · Decided 5 May 2004
Ugam Chand Bhandari v. Commissioner of Central Excise, Madras
- Court
- Supreme Court of India
- Citation
- 2004 INSC 356 · [2004] SUPP. 2 S.C.R. 58
- Case number
- CIVIL APPEAL No. 1751/1997
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
BHANDARI v. COMMISSIONER OF CENTRAL EXCISE, MADRAS MAY 5, 2004 B [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Central Excise : Central Excise Act, 1944--Section 11 A, Proviso-Extended limitation C period-Invocation of-Water-proof fabrics-Wrong classification iJy assessee--Department officials had period is not invocable. D Central Excise Tariff Act, 1985-Tariff Heading 59.06-Water-proof fabrics-Nature of-Found on test by the chemical examiner to be an impregnated/coated fabric with the layer of coating visible to naked eye­ Tribunal rightly classified the product under Tariff
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