DECENT LAMINATES PVT. LTD. Vs. COLLECTOR OF CENTRAL EXCISE
SUPREME COURT OF INDIA
Decent Laminates Pvt. Ltd.
COLLECTOR OF CENTRAL EXCISE
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(1.)These appeals are against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, dated 18th July, 1995.
(2.)The question before the Court was whether the appellants were entitled to the benefit of Notification No. 135/89, dated 12th May, 1989. The said notification exempts goods falling under sub-heading 4823.90 of the Schedule to the Central Excise Tariff Act, 1985. The whole dispute has proceeded on the footing that the goods fall under Tariff Entry 4823.90.
(3.)This Court has, in the case of The Collector of Central Excise, Hyderabad, Vs. M/s. Bakelite Hylam Ltd., , held that these goods fall under Tariff Entry 3920.31/3920.37 and not under Tariff Entry 4818.90/4823.90. As it is now settled by this Court that these goods do not fall under the Tariff Entry 4823.90, it is clear that the benefit of the said notification would not be available to the appellants.
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