Supreme Court · 1988 INSC 83 · Decided 23 March 1988
Asian Paints India LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1988 INSC 83 · [1988] 3 S.C.R. 339
- Case number
- CIVIL APPEAL No. 2456/1987
- Decided
- 23 March 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944-Section 35L and Tariff Item Nos. 14(I)(3)(iv) and I4 (I)(v) of the First Schedule-Classification for purpose of excise levy-Whether "Decoplast" is plastic emulsion paint-Resort to be made to the commerc.ial and popular meaning attached to the items by tax Act-Tariff Items not defined-Interpretation of-To be construed in popular sense-­ Commercial meaning attached to items by people who deal in them to be given. A B c D The question as to whether "Decoplast" manufactured by the appellant is plastic emulsion paint or not had been
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