2015 (10) TMI 438 - SCH - Central Excise

Duty demand - Captive consumption - Classification - Clubbing of clearances - Clandestine removal of goods - Supreme Court dismissed the appeal filed by the assessee holding that the appeal is squarely covered by the judgment rendered in C.A. No. 1296/2005. The appeal is filed against the decision of Tribunal 2004 (9) TMI 412 - CESTAT, MUMBAI ; wherein Tribunal held that impugned goods are composite goods made up of layers of nylon and leather, nylon and rubber, and nylon and textiles. - Impugned goods require to be classified applying GIR 3(c) since the same cannot be classified applying GIR 3(a) and (b). GIR 3(c) requires classification under the equally competing heading that occurs last in numerical order - Demands confirmed by the adjudicating Commissioner under these headings are sustainable.