2015 (10) TMI 339 - SCH - Central Excise

Classification of goods - Classification under sub-heading 2710.90 or under sub-headings 2710.11, 2710.12 and 2710.13 - Supreme Court dismissed the appeal filed by the Revenue against the decision of Tribunal 2004 (9) TMI 242 - CESTAT, NEW DELHI ; wherein Tribunal has followed the decision of Delhi Bench of the Tribunal in Jagdamba Petroleum Pvt. Ltd. v. Commissioner of Central Excise, Noida reported in 2003 (10) TMI 123 - CESTAT, NEW DELHI . The appeal of the Revenue in the said case was dismissed by this Court 2007 (4) TMI 672 - SUPREME COURT .

Summary

The Supreme Court dismissed the appeals as the Tribunal followed a previous decision where the Revenue's appeal was also dismissed by the Court in 2007. (Case: Jagdamba Petroleum Pvt. Ltd. v. Commissioner of Central Excise, Noida) (Citation: 2015 (10) TMI 339 - SC)