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2015 (10) TMI 428 - SC ORDERClassification of metal rolling mills and its various parts - whether the items, are to be classified as “part of the rolling mills” under Heading No. 8455.90 or the same are to be classified under Heading No. 84.28 - Supreme Court after condoning the delay and hearing the parties were of the considered opinion that the appeal is devoid of merit and hence dismissed the appeal - The appeal was filed against the decision of Tribunal [2014 (12) TMI 112 - CESTAT NEW DELHI]; wherein tribunal held that items mentioned would be correctly classifiable under sub-heading No. 8455.90 as parts of rolling mills and not under heading No. 8428.00/8428.90 as held by the Commissioner (Appeals).
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