M/S. ANAND NISHIKAWA COMPANY LTD. vs COMMISSIONER OF CENTRAL EXCISE, MEERUT

The Supreme Court addressed the classification of rubber profiles manufactured by M/s. Anand Nishikawa Co. Ltd. under the Central Excise Tariff. The Revenue classified the product under heading 4016.19, asserting that operations like notching and drilling constituted 'further working' as per Note 9 to Chapter 40, while the appellant claimed classification under sub-heading 4008.29, which attracted a nil rate of duty. The Court held that the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 was applicable, thereby allowing the Revenue's appeal and remanding the matter for a fresh decision on classification and MODVAT credit availability.