Commissioner Of Central Excise, ... vs M/S. Rajiv Textile Industries & Anr

The Supreme Court held that the goods manufactured by the respondent Textile Mills were correctly classifiable under Chapter 52 of the Central Excise and Tariff Act, 1985, and not under sub-heading 5911.90, which was subject to excise duty. The Court relied on the precedent set by Jyoti Overseas Limited Vs. CCE, Indore, which overruled the earlier decision in M/s. Simplex Mills Co. Ltd. The appeals against the demand of central excise duty and penalties were dismissed, affirming the Tribunal's decision.