Section 35- L(b) of the Central Excise Act, 1944

Last updated: 26 October 2010

Court :
SC

Brief :
These appeals filed by the Revenue under Section 35- L(b) of the Central Excise Act, 1944 (for short “the Act”) are directed against the order and judgment dated 21st August 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, (for short “CEGAT”), as it existed then, and the order and judgment dated 8th November 2004 passed by the Custom, Excise and Service Tax Appellate Tribunal (for short “CESTAT”), whereby both the CEGAT and CESTAT rejected the claim of the Revenue and held that the goods manufactured by the assessee were “unprocessed knitted pile fabrics” classifiable under chapter sub-heading 6001.12 of the Central Excise Tariff Act, 1985 (for short “the Tariff Act”), attracting Nil rate of duty.

Citation :
COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS M/S. SHITAL INTERNATIONAL