2015 (8) TMI 1339 - SCH - Central Excise

The decision in the case of Karnataka Tarpaulin & General Industries Versus C.C.E. Bangalore 2005 (6) TMI 561 - CESTAT BANGALORE contested - Held that - The classification issue which is decided in favour of the assessee by the Customs Excise and Service Tax Appellate Tribunal appears to be a proper decision. Even otherwise the tax effect involved is negligible. The appeal stands dismissed.

Summary

The Supreme Court dismissed the appeal in favor of the assessee as the classification issue was decided in their favor by the Customs, Excise and Service Tax Appellate Tribunal and the tax effect was negligible.