S.S. Miranda Limited vs Collector Of Central Excise on 15 September, 1997
In this regard, one judgment can be cited i.e. Hindustan Gas & Industries Ltd. v. Collector of Customs, as reported in 1990 (49) E.L.T. 548, wherein at para 8, it has been clearly held that "from the Rules for Interpretation of the Schedule, it is evident that the Rules are to be invoked only if the goods cannot be classified under the Schedule by reference to the headings, sub-headings and relative Chapter and Section Notes".