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2015 (8) TMI 1124 - SUPREME COURT

2015 (8) TMI 1124 - SUPREME COURT - 2015 (320) E.L.T. A107 (SC) - Duty demand - Manufacturing activity - slitting of crape paper for making masking tape - Supreme Court declined to entertain the appeal as the duty impact is less than ₹ 2 lakhs. Appeal was filed by the Revenue against the decision of Tribunal [2003 (6) TMI 407 - CESTAT, MUMBAI], wherein Tribunal held that It is nowhere stated in the chapter sub-heading classifying the paper on the basis of the dimension of it namely width o .....

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