Supreme Court of India
Commissioner of Central Excise, Delhi-iii v. M/s. Uni Products India Ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Tariff Act, 1985 – First Schedule- hapters 57, 87 – Car mats to be classified under chapter-heading 57.03 or 87.08 – Respondent-assessee was engaged in business of manufacture of textile floor coverings and car matti ng – Cleared goods against Heading No. 570390.90 which inter alia had excise duty @ 8% as compared to 16% if classified under he ading 8708.99.00 – Three show-cause notices issued over such clearance of goods – Commissioner held car mattings to be par ts and accessories classifiable under Chapter 87.08 – Trib unal decided in favour of respondent – On appeal, held:
Authorities it was built on
- 1990 Plasmac Machine Manufacturing Co. Pvt.ltd. v. Collector of Central Excise, Bombay.
- 2020 Rajneesh Khajuria v. M/s. Wockhardt Ltd. & Anr.
- 2005 M/s. Dabur (india) Ltd. v. Commissioner of Central Excise, Jamshedpur
- 1994 A.P. State Electricity Board v. Collector of Central Excise, Hyderabad
- 2015 M/s. Holostick India Ltd. v. Commissioner of Central Excise, Noida
Where later benches applied it
Of those, 1 relied on
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