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2002 (5) TMI 51 - SC - Central ExciseWhether the appellant manufacturer's process of placing the plates, sheets and strips in the dye and subjecting the same to pressing in the hydraulic press is in the nature of 'further working'? Held that:- The Heading No. 40.08 provides more specific description to the impugned goods than Heading No. 40.16 and hence, the specific entry should overrule the general entry. Moreover, the manufacturing process involved 'surface working' of the types described above and does not include 'further working'. This is evident from the interpretation of Note 9 of Chapter 40, that further working would envisage an activity other than those mentioned therein. Hence, on the basis of the aforesaid discussion, the impugned goods would be classified under sub-heading 4008.21 and not under sub-heading 4016.99 as claimed by the Department. Appeal allowed.
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