M/S. H.P.L. CHEMICALS LTD. vs COMMNR. OF CENTRAL EXCISE, CHANDIGARH

The Supreme Court ruled that the classification of 'Denatured Salt' under the Central Excise Tariff Act, 1985 is governed by the principles of classification as per the relevant headings. The Court held that the Tribunal's decision to classify 'Denatured Salt' under Chapter Heading No. 38.24 instead of 25.01 was justified based on the manufacturing process and end use of the product. The appeal under Section 35-L of the Central Excise Act, 1944 was dismissed, affirming the Tribunal's order.