M/S. NOVOPAN INDIA LTD. vs COLLECTOR OF CENTRAL EXCISE & CUSTOMS

The Supreme Court addressed the classification of melamine faced particle boards (MFPBs) under the Central Excise and Salt Act, 1944, specifically examining Exemption Notification No. 55 of 1979. The Court held that MFPBs do not qualify as 'unveneered particle boards' under Item No. 6 of the exemption table, affirming the Tribunal's decision that they are dutiable under Tariff Item-68. The ruling clarified the interpretation of the exemption notification and upheld the classification made by the authorities.