Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise

The dispute in Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise arose from the classification of extruded rubber profiles manufactured by the appellant under the Central Excise Tariff.

The appellant manufactured extruded rubber profiles, which were subsequently subjected to operations such as notching, drilling and slitting. The appellant classified these products under Tariff Sub-heading 4008.29, which attracted Nil rate of duty.