COMMNR OF CUSTOMS & CENT EXCISE vs M/S.CHARMINAR NONWOVENS LTD

The Supreme Court addressed the classification of Floor Coverings and Filter Fabrics under the Central Excise Tariff, specifically whether they fall under sub-heading 5703.90 with a duty of 30% or 5703.20 with a duty of 5%. The Court held that the High Court's quashing of the show cause notice was improper, as commodity classification must be based on facts and can be re-examined if new facts or changes in law arise. The Court set aside the High Court's order and remitted the matter for adjudication by the appropriate authority, allowing the appeals accordingly.