Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act First Schedule Chapters 57 1985 87 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Central Excise Tariff Act, 1985 (5 of 1986) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Tariff Act, 1985 – First Schedule- Chapters57, 87 – Car mats to be classified under chapter-heading 57.03 or87.08 – Respondent-assessee was engaged in business ofmanufacture of textile floor coverings and car matting – Clearedgoods against Heading No. 570390.90 which inter alia had exciseduty @ 8% as compared to 16% if classified under heading8708.99.00 – Three show-cause notices issued over such clearanceof goods – Commissioner held car mattings to be parts andaccessories classifiable under Chapter 87.08 – Tribunal decidedin favour of respondent – On appeal, held: Chapter 87 does notcontain car mats as an independent tariff entry – Though in commonparlance the products involved may not be considered as carpets,in view of the wordings of the chapter, section notes, chapter notesand explanatory notes, the goods were classifiable under chapterheading 570390.90 – Subject-item does not satisfy the thirdcondition specified in Section XVII of the Explanatory Notes inrelation to “III-Parts and Accessories” – Subject-goods come underthe chapter-heading 570390.90 – Impugned decision sustained. |
Judge | Hon'ble Mr. Justice Aniruddha Bose |
Neutral Citation | 2020 INSC 381 |
Petitioner | Commissioner Of Central Excise, Delhi-iii |
Respondent | M/s. Uni Products India Ltd. |
SCR | [2020] 13 S.C.R. 295 |
Judgement Date | 2020-05-01 |
Case Number | 302 |
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