M/S. Anand Nishikawa Co.Ltd vs Commissioner Of Central Excise,Meerut

The Supreme Court addressed the classification of rubber profiles under the Central Excise Tariff, specifically under sub-heading 4008.29 versus heading 4016.19. The Court held that the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944, was applicable in this case, allowing the Revenue to demand duty. The matter was remanded to the Commissioner for a fresh decision on classification and MODVAT credit availability, affirming the CEGAT's order on limitation.