M/S. Integra Hindustan Control Ltd. vs Commissioner Of Central Excise & ... on 15 May, 2001
Reliance has also been placed on the decision in Hindustan Packaging Co. Ltd. v. CCE, Vadodara, 1995 (75) ELT 313 (T) wherein it has been held that the Rules of Interpretation can come into play and can be invoked if only the classification cannot be determined according to the terms of the heading and any relevant Section or Chapter Notes. He also referred to the following decisions:-