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If the products are capable of classification under two chapter headings, then the classification must be under the heading which occurs last in the numerical order- Sc
Case Law Details
- Case Name
- Commissioner of Central Excise Vs Kit ply Industries Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Commissioner of Central Excise, Noida Vs Kit ply Industries Ltd. (Supreme Court of India)- Whether laminated panels of particle and medium density fibre board should be classified under sub- heading no. 4406.90 and 4407.90 or under subheading no. 4408.90?
In the instant case, going by the statement of the respondent’s own officer, the product after lamination assumes a distinct marketability and brings about a change in the product. This change, after lamination makes the product fall outside the purview of chapter heading 44.06 and that would place the product under chapter heading 44....
