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Commissioner of Central Excise, Nagpur Vs. Simplex Mills Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 2 and 10; Interpretation Rules - Rules 1 and 3; Central Excise Act, 1944 - Sections 37B

Reported in : AIR2005SC4061; 2005(99)ECC161; 2005(181)ELT345(SC); JT2005(3)SC1; (2005)3SCC51; [2005]140STC125(SC)

Ruma Pal, J.1. The respondent is engaged in the manufacture of Textiles, namely; grey cotton canvas cloth, hundred percent cotton/grey cotton, belting and duck. The issue to be resolved is whether these goods are classifiable under...