COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-I versus M/S. CHARMINAR NON-WOVENS LTD.

COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-I versus M/S. CHARMINAR NON-WOVENS LTD.

The concurrent findings of fact by the authorities below regarding the classification of carpets were based on relevant materials, evidence and applicable legal provisions. None of these findings were patently perverse or based on manifest misreading, so interference by the Supreme Court was not called for.

Parties
Appellant: Commissioner of Central Excise, Hyderabad-I; Respondent: M/S. Charminar Non-Wovens Ltd.
Jurisdiction
India
Judgment Date
08 September 2009
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Classification of Goods Under Central Excise Tariff, Concurrent Factual Findings, Scope of Interference Under S.35 L
Taxation Central Excise Classification of Goods Under Central Excise Tariff Concurrent Factual Findings Scope of Interference Under S.35 L

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Parties

Commissioner of Central Excise, Hyderabad-I

Appellant

M/S. Charminar Non-Wovens Ltd.

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether non-woven carpets with exposed surface of polypropylene are classifiable as 'jute carpets' under heading 5703.20 to justify concessional rate of duty, or as 'other carpets' under heading 5703.90.

Ratio Decidendi

The concurrent findings of fact by the authorities below regarding the classification of carpets were based on relevant materials, evidence and applicable legal provisions. None of these findings were patently perverse or based on manifest misreading, so interference by the Supreme Court was not called for.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs