- Court
- Supreme Court of India
- Decided
- 17 February 2005
- Bench
- S. N. Variava, Ar. Lakshmanan, S. H. Kapadia
- Result
- Appeal dismissed.
Headnote
Central Excise Act, 1944; Section 35L/Central Excise Tariff Act, 1985; Tariff Headings 59.02 and 59.06, Chapter Note-4 to Chapter 59 and Note-4 to Section XI of the Act: Classification-Dipped Tyre Fabric/Rubberised Tyre Cord Fabric-levy of excise duty under Tariff Headings 59.02 or 59.06-Held: Jn view of reasons recorded in the connected case viz. Commissioner of Central Excise v. MR.F. Ltd, the appeal is dismissed
Headnote as published in the Digital Supreme Court Reports by the Supreme Court of India. Paragraph references point to the judgment below.
Judgment
KAPADIA, J. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. ltd., reported in (2005) I Scale 554, this Civil Appeal filed by the department relating to classification of Rubberised Tyre Cord Fabric is dismissed,. with no order as to costs.
Case details
Arising from
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 6971of1999. From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West Reginal Bench at Mumbai in A. No. E/167-R/99-Bom in F.O. No. C-11504-505/WZB of 1999.
R. Mohan, Additional Solicitor General, Rajiv Dutta, Hemant Shanna, P. Panneswaran and B.Krishna Prasad for the Appeltant.
Appearances
Ravinder Narain, Sonu Bhatnagar, Ajay Aggarwal and Rajan Narain for the Respondent.
Source: Supreme Court of India, Digital Supreme Court Reports, via the Indian Supreme Court Judgments open dataset (CC BY 4.0). Text was extracted from the official PDF and may contain conversion errors. Check the official PDF before relying on it.