Fenner India Ltd. vs Collector Of Central Excise

The Supreme Court ruled that the classification of conveyor belts under Tariff Item 19(III) was incorrect, as the appellant's products were made with synthetic plastic, which is excluded from this tariff item. The Court emphasized that the binding tariff advice issued by the Central Board of Excise and Customs classified such conveyor belts under Tariff Item 68, which was supported by previous decisions including Collector of Central Excise, Patna v. Usha Martin Industries. The Court held that the Tribunal erred in upholding the Revenue's demand for excise duty, thus allowing the appeal while clarifying that the appellant would not pursue a refund for earlier periods.