M/S. Secure Meters Ltd vs Commnr. Of Customs, New Delhi on 5 May, 2015
The Hon'ble Supreme Court further held as under:-
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1 - 2 of 2 (0.22 seconds)Commissioner Of Central Excise vs Delton Cables Ltd. on 9 February, 2004
& Anr. - (2005) 12 SCC 284 = 2005 (181) E.L.T. 373 (S.C.) this
Court has held, while interpreting Notes 2(a) and 2(b) of Chapter
Heading 85, which is virtually to the same effect, that Note 2(b)
would apply only if the items in question were not specifically
classifiable under their respective headings. Para 4 of the said
judgment, to this effect, reads as under :
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