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2005 (4) TMI 62 - SC - Central ExciseEXCISE DUTY — CLASSIFICATION — GREY COTTON CANVAS CLOTH AND GREY COTTON FABRICS - Classification under Chapter 52 or under Chapter 5911.90 - Held that:- decision in Jyoti Overseas Limited (2001 (4) TMI 114 - CEGAT, COURT NO. IV, NEW DELHI) has been approved by this Court in judgment Commissioner of Central Excise, Nagpur v. M/s. Simplex Mills Co. Ltd.[2005 (3) TMI 117 - SUPREME COURT OF INDIA] Therefore it is held that the goods manufactured by the respondent were classifiable under Chapter 52 and not under Chapter 5911.90 as contended by the Revenue - Decided against Revenue.
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