2023 (4) TMI 1326 - SCH - Central Excise

Interpretation of statute - Note 2(a) of the General Rules of Interpretation - Classification of goods - sub-assemblies/parts of CTVS (Colour Television Sets) - it was held by CESTAT that 'in view of Rule 1, sub-assemblies and parts cleared by the appellant are to be classified under Heading 85.29 only. Once the goods are classifiable under a particular Heading by application of the Headings and relevant section and chapter notes, the classification cannot be altered by taking recourse to the Interpretative Rules' - HELD THAT - This Court is of the opinion that no substantial question of law arises, in regard to interpretation of Note 2(a) of the General Rules of Interpretation as is urged by the revenue. Appeal dismissed.

Summary

Issues Involved: Interpretation of Note 2(a) of the General Rules of Interpretation.

Summary:
The Supreme Court, comprising Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta, heard the case where the Petitioner was represented by Mr. Balbir Singh, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Mr. Siddharthi Sinha, Adv., Mr. Manish Pushkarna, Adv., Ms. Ruknini Bobde, Adv., Ms. Swarupama Chaturvedi, Adv., and the Respondent did not have representation. The Court, after considering the arguments, decided to condone the delay. It was held that no substantial question of law arises concerning the interpretation of Note 2(a) of the General Rules of Interpretation, as contended by the revenue. Consequently, the appeals were dismissed.