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2015 (8) TMI 533 - SUPREME COURT

2015 (8) TMI 533 - SUPREME COURT - 2015 (319) E.L.T. 545 (SC) - Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Held that:- tribunal rightly classified under Chapter Heading 4201.90 and 4010.00 and 5908.00 respectively. It is misconceived on the part of the appellant argued that simply because of plastic was one of the inputs it would still retain its characteristics as plastic and should have been classified under Heading 3926. .....

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h C.A. No. 8318 of 2014 - Dated:- 5-5-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri Balbir Singh, H.G. Dharmadhikari, Rupender Sinhmar, K. Gurumurthy and Rajesh Kumar, Advocates, for the Appellant. Shri A.K. Sanghi, Sr. Advocate, Arijit Prasad, Sudhir Walia, Ms. Niharika Ahluwalia, B.V. Niren and B.K. Prasad, Advocates, for the Respondent. ORDER After going through the record as well as the judgment of the CESTAT in question we are of the view that the products manufactured by the appell .....

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