2005 (3) TMI 144 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad allowed the petition of a manufacturer of emery stones for domestic Electrical Flour Mills, quashing the order classifying the activity under Chapter Heading 85.09. The decision was based on a similar case involving Milcent Appliances Pvt. Ltd., where the court ruled in favor of the petitioner. The impugned order was set aside, confirming the classification of the petitioner's case under Chapter Heading 85.09.