COMMR.OF CENTRAL EXCISE vs M/S UNI PRODUCTS INDIA LTD. THROUGH ITS DIRECTOR — C.A. No. 302 - 303/2009

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010311242008

Filing Date

24-Oct-2008

Registration No

C.A. No. 302 - 303/2009

Diary Number

31124/2008

Order Date

01-May-2020

Document Type

Judgement - of Main Case

Neutral Citation

2020 INSC 381

Disposal Type

Dismissed

Last updated 06-Jul-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMR.OF CENTRAL EXCISE

    Adv. B. KRISHNA PRASAD[P-1]

Respondent(s)

  1. 1.M/S UNI PRODUCTS INDIA LTD. THROUGH ITS DIRECTOR

    Adv. CHARANYA LAKSHMIKUMARAN[R-1]

Case History

  1. Case disposedDisposed

  2. 01-May-2020

    Judgement - of Main CaseView PDF

  3. 01-May-2020

    Fixed Date by Court

    Hon'ble Mr. Justice Deepak Gupta and Hon'ble Mr. Justice Aniruddha Bose

  4. 24-Oct-2019

    ROP - of Main CaseView PDF

  5. 24-Oct-2019

    Ordinary

    Hon'ble Mr. Justice Deepak Gupta and Hon'ble Mr. Justice Aniruddha Bose

  6. 23-Oct-2019

    First hearing

    Initial hearing scheduled

  7. 24-Oct-2008

    Case filed

    Registration No. C.A. No. 302 - 303/2009

View Full Judgment
casestatus.in Summary

Summary The Supreme Court dismissed the Commissioner of Central Excise's appeals and upheld CESTAT's decision that car mattings should be classified under Chapter 57 (textile floor coverings) at tariff heading 5703.90, not Chapter 87 (vehicle parts and accessories) at heading 8708.99. The Court applied HSN Explanatory Notes Rule 3(a), which specifically excludes textile carpets identifiable for use in motor cars from being classified as vehicle accessories, and found car mattings constitute "other textile floor coverings" despite being car-specific products. This case analysis is maintained by casestatus.in based on publicly available court records.

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