COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD versus M/S. CEAT LTD., NASIK

COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD versus M/S. CEAT LTD., NASIK

Appeal dismissed in view of reasons given in Commissioner of Central Excise v. M.R.F. Ltd.

Parties
Appellant: Commissioner of Central Excise and Customs, Aurangabad; Respondent: M/s. CEAT Ltd., Nasik
Jurisdiction
India
Judgment Date
17 February 2005
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Classification of Rubberised Tyre Cord Fabric, Excise Duty Under Tariff Headings 59.02 and 59.06
Central Excise Classification of Rubberised Tyre Cord Fabric Excise Duty Under Tariff Headings 59.02 and 59.06

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Parties

Commissioner of Central Excise and Customs, Aurangabad

Appellant

M/s. CEAT Ltd., Nasik

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 classification of rubberised tyre cord fabric for excise duty under Central Excise Tariff Act

Ratio Decidendi

Appeal dismissed in view of reasons given in Commissioner of Central Excise v. M.R.F. Ltd.

Court Disposition

appeal dismissed

Orders

  • no order as to costs