COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD v. M-S. CEAT LTD., NASIK

Citation: [2005] 2 S.C.R. 164

Court: Supreme Court of India

Bench: S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA

Case summary

COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD v. M-S. CEAT LTD., NASIK.pdf

Judgment text

COMMISSIONER OF Cl;:NTRAL EXCISE AND 'CUSTOMS, AURANGABAD v. MIS. CEAT LTD. , NASIK FEBRUARY 17, 2005 [S. N. VARIAVA, DR. AR. LAKSHMANAN AND S. H. KAPADIA, JJ. ] 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 ofthe Act: Classification-Dipped Tyre Fabric/Rubberised Tyre Cord Fabric-levy of excise duty under Tariff Headings 59. 02 or 59. 06- Held: Jn view ofreasons recorded in the connected case viz. Commissioner of Central Excise v. MR. F. Ltd, the appeal is dismissed 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.

Ravinder Narain, Sonu Bhatnagar, Ajay Aggarwal and Rajan Narain for the Respondent. The Judgment of the Court was delivered by KAPADIA, J. For the reasons given in our decision in Commissioner ofCentral 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. S. K. S. Appeal dismissed.