Supreme Court of India
The Commissioner of Central Excise, Bhubaneswar-1 v. M/s. Champdany Industries Limited
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What the Court ordered
For the reasons aforesaid and in view of the consistent C finding on fact and law by the Commissioner (Appeals) and the Tribunal, this Court does not find any reason to upset such concurrent findings which are neither perverse nor can they be said to be based on no evidence.
Judgment, page 20
From the headnote
Central Excise Tariff Act, 1985: First Schedule, Chapter 57 - Chapter Note I - Jute Carpets/jute floor coverings - Classification of - Predominance test - Carpets made of yams of jute, cotton and polypropylene, jute being more than 50% predominated c "°' by weight over each of the other single textile material - HELD: Carpets in question can be classified as jute carpets/ jute floor coverings - Classification of goods - Case not made out in show-cause notice cannot be argued in court - Role of Chapter Notes - Explained -Central Excise Tariff Act, 1985 - Practice and procedure. The
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