2005 (8) TMI 135 - SCH - Central Excise

Classification of goods - Bath tubs, shower trays - Held that - Court does not completely agree with the reasoning of the Tribunal, in arriving at the conclusion that the concerned goods fall under then Tariff Item 3922.90. However, in view of Chapter Note 11(h) to Chapter 39 which specifies that bath tubs, shower trays, counter wash basin and similar sanitary wares would fall under Tariff Item 3922, no reason to interfere - Decided against Revenue.

Summary

Summary of the legal judgment: The Supreme Court of India dismissed the Civil Appeals regarding the classification of goods under Tariff Item 3922.90, based on Chapter Note 11(h) to Chapter 39 specifying that certain sanitary wares fall under Tariff Item 3922. No costs were awarded.