2017 (8) TMI 821 - SCH - Central Excise

Classification - worn out Silver targets - Whether to be classifiable under Chapter Subheading No. 7101.80 attracting 16% rate of duty as per Department or under Chapter Subheading No. 7101.31 which attracts NIL Rate of Duty - the decision in the case of Super Cassettes Industries Ltd. Versus C.C.E., NOIDA 2016 (8) TMI 446 - CESTAT ALLAHABAD contested, where it was held that worn out Silver Targets are classifiable under chapter subheading No. 7010.31 attracting NIL rate of duty - Held that - the decision in the above case upheld - present appeal dismissed.

Summary

The Supreme Court dismissed the appeal as it found no merit in the case. The judgment was delivered by Mr. Ranjan Gogoi, Mr. Ashok Bhushan, and Mr. Navin Sinha, JJ.