2004 (1) TMI 360 - SCH - Central Excise

Classification of goods- In this case dispute relate to the classification of goods as electrical goods or as auto parts. Held that- as the rate of tax that is payable in either category is same thus this issue cannot be decided. The appeals are disposed of accordingly.

Summary

The Supreme Court judgment dealt with the classification of goods under sub-heading 8536.90 as electrical goods or under sub-heading 8708.00 as auto parts. The court did not decide the issue as the tax rate was the same for both categories. The appeals were disposed of accordingly.