Supreme Court · 1993 INSC 9 · Decided 12 January 1993
Ahmedabad Manufacturing and Calico v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 9 · [1993] 1 S.C.R. 142
- Case number
- WRIT PETITION (CIVIL) No. 3/1983
- Decided
- 12 January 1993
- Bench
- J.S. VERMA, YOGESHWAR DAYAL, N. VENKATACHALA (3-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
Central Excises and Salt Act, 1944/Central Excise. Rules, 1944: C Schedule I-Tariff Items 18.1, 18. III and 15E/Ru/es 9 and 49-Notification dated 20.2.1982 amending the Rules retrospectively-Yam sized for purpose of weaving the same into fabrics-Levy of duty on the weight of sized yam-Validity of before the High Court the levy of excise D duty on the weight of the yarn sized for the purpose of weaving them into fabrics. The High Court held that no duty could be levied on the weight of the sizing material contained in yarn, and directed that the duty should be refunded since it has been
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