Case Law Details
Case Name : Commissioner of Central Excise Vs Kit ply Industries Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 9736 of 2003
Date of Judgement/Order : 07/09/2011
Related Assessment Year :
Courts :
Supreme Court of India
Sponsored
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 44.08 as the word used under chapter heading 44.08 is “similar laminated wood” (emphasis supplied). Further recourse may also be taken to rule 3 (c) of the Rules for interpretation of the Act which envisages that if the products are capable of classification under two chapter headings, then as per the said rule, the classification must be under the heading which occurs last in the numerical order. Therefore, heading 4408.90 would be the appropriate sub heading for classification of the product in question.
RE-PORTABLE
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.