INARCO LIMITED vs COLLECTOR OF CENTRAL EXCISE

The Supreme Court addressed the classification of 'aprons' and 'cots' under the Central Excises and Salt Act, 1944, specifically under Tariff Item 16A and Item 68. The Court held that the appellants' products, made from synthetic rubber, were correctly classified under Item 68 as they did not meet the criteria for Item 16A. The Court affirmed the Tribunal's decision, which upheld the Collector's classification and restricted the demand to the date of the show cause notice issued under Section 35A(2).