Supreme Court · 1981 INSC 159 · Decided 3 September 1981
Ahura Chemical Products PVT. LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1981 INSC 159 · [1982] 1 S.C.R. 621
- Case number
- CIVIL APPEAL No. 2201/1978
- Decided
- 3 September 1981
- Bench
- P.N. BHAGWATI, V. BALAKRISHNA ERADI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Salt Act 1944, Notification-Word cropen market"- Meaning of, C The appellant company manufactured various process chemicals required for the Textile Industry. The process chemicals so manufactured by them are substances known as emulsifiers and wetting out agents and they Excise and Salt Act 1944. The appellant purchased 164500 kgs. of organic surface active ag~nts from the "Industrial General Products Pvt. Ltd.". The organic surface active D agents sold to the appellant by the Industrial General Products Pvt. Ltd. had not been subjected to the levy
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