M-S. CONTINENTAL PROFILES LTD. v. COMMISSIONER OF CENTRAL EXCISE, NEW DELHI

Citation: [2007] 7 S.C.R. 747

Court: Supreme Court of India

Bench: ARIJIT PASAYAT, LOKESHWAR SINGH PANTA

Case summary

M-S. CONTINENTAL PROFILES LTD. v. COMMISSIONER OF CENTRAL EXCISE, NEW DELHI.pdf

Judgment text

MIS. CONTINENTAL PROFILES LTD. v. COMMISSIONER OF CENTRAL EXCISE, NEW DELHI MAY 21, 2007 [DR. ARIJIT PASAYAT AND LOKESHWAR SINGH PANTA, JJ. ] Central Excise TariffAct, 1985-Schedule, Heading 85. 01and85. 43- 'A electric machines and apparatus with individual functions (b) must not be specified or included elsewhere in the Chapter. IO. Above being the position the view of the CEGAT does not sutJ:er from any infirmity to warrant interference. C 11. Appeals are dismissed. No costs. NJ. Appeals dismissed. ...