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of <h1>Supreme Court Upholds Revenue's Enhanced Rate for Resin in Plywood</h1> The Supreme Court dismissed the appellant's appeal on excise duty for resin used in plywood manufacturing. The appellant's classification was rejected, ... Appeal to Supreme Court - Valuation of captive consumption The Supreme Court dismissed the appellant's appeal regarding excise duty on resin used in plywood manufacturing. The appellant classified the item under Tariff Item 15A(I) for captive consumption. The court did not find the Revenue's enhanced rate unreasonable and declined to interfere, stating it was based on market factors. No costs were awarded. (1995 (3) TMI 110 - SC)
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