1996 (10) TMI 107 - SCH - Central Excise

Summary

The Supreme Court held that carbon paper is classifiable under Tariff Item 17(2) and not Item 68 of the Central Excises and Salt Act, 1944. The matter was remanded to the Tribunal to determine if the claim against Dico Carbon was time-barred. The appeals were allowed with no order as to costs. (Case: Collector of Central Excise v. Krishna Carbon Paper Company)