Supreme Court · 1988 INSC 250 · Decided 29 August 1988
Aditya Mills LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1988 INSC 250 · [1988] SUPP. 2 S.C.R. 668
- Case number
- CIVIL APPEAL No. 2124/1984
- Decided
- 29 August 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Schedule I Tariff Item ISE/Rule 173B-PPRF yarn-Levy of excise duty-Polyster spun yarn and Rayon filament yarn-Difference bet­ ween-'New commodity' distinct and separate coming into existence­ Necessity for it to be commercially context and the trade meaning-Trade mean­ ing always given preference. I) According to the appellant company, PPRF yarn consists of two varieties of yarn on which duty has already been paid, namely, two plies of polyster spun yarn (PP) and one ply of Rayon Filament Yarn (RF), which are doubled
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