Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Tariff Act Grey cotton canvas |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Tariff Act, 1985; Chapters 52, 54 and 59, Tariff Headings 52.02, 54.08, 59.09 and Section Notes 5 and 6/Rules of Interpretation of Schedule to the Act; Rule 1 and 3 and Circular dated June 30, 1997 issued by the Central Board of Excise and Customs : Classification-Grey cotton canvas cloths/belting and duck-Tariff Headings 52.02154.08 or 59.09-Held: In terms of Section· Note 6, Chapters 52 to 55 would not apply to 'made up' goods-It follows that these Chapters would apply to non-made up goods and Chapter 59 apply to made up goods-Goods in question are non made up Tribunal rightly classified the product in question under Chapter 52 or 54. Words and Phrases : 'made up goods' and 'non-made up goods '-Meaning of in the context of Section 5 of the Central Excise Act. The question which arose for consideration in these appeals was to whether the grey cotton canvas cloth, hundred per cent cotton/grey cotton, belting and duck classifiable under Tariff Headings 52.02 or 54.08 of the Central Excise Tariff Act as claimed by the assessee or under Tariff Heading 59.09 of the Act as assessed by the Revenue. |
Judge | Hon'ble Ms. Justice Ruma Pal |
Neutral Citation | 2005 INSC 111 |
Petitioner | Commissioner Of Central Excise, Nagpur |
Respondent | M/s. Simplex Mills Co. Ltd. |
SCR | [2005] 2 S.C.R. 441 |
Judgement Date | 2005-03-01 |
Case Number | 2816-2818 |
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