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1993 (2) TMI 114 - SC - Central Excise

The Supreme Court upheld that 'tufted fabric' manufactured by the appellant was classified as 'furnishing fabric' and liable to Central Excise duty under Tariff Item 19(1)(i) Ist Schedule to the Act. The Court dismissed the appeal and ruled that Rule 9(2) of the Central Excise Rules, 1944 was applicable for recovery.

 

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