M/S. QUINN INDIA LTD. vs COMMNR. OF CENTRAL EXCISE, HYDERABAD

The Supreme Court, in this case, addressed the classification of the product 'Penetrator -4893' under the Central Excise Act, 1944, specifically under Section 35L. The Court held that the classification of goods is determined by their essential character and use, affirming the Tribunal's decision that the product should be classified under sub-heading No. 3402.90 based on the Chemical Examiner's report. The appeal by M/s. Quinn India Limited was dismissed, upholding the Tribunal's order that set aside the Collector's decision favoring the assessee.