Supreme Court · 1986 INSC 127 · Decided 10 July 1986
Atul Glass Industries (Pvt) LTD. ETC. v. Collector of Central Excise, ETC.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 127 · [1986] 3 S.C.R. 126
- Case number
- CIVIL APPEAL No. 3435/1984
- Decided
- 10 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H ATIJL Gl,ASS INDUSTRIES (PVT) LTD. ETC. v. COLLECTOR OF CENTRAL EXCISE, ETC. JULY 10, 1986 [R.S. PATHAK & SABYASACHI MUKHARJI JJ.] Central Excises and Salt Act, 1944-First Schedule, Tariff Item Nos. 23A(4), 34A and 68--'Glass or Glass ware-Interpretation of­ Glass mirrors--Glass as exempt from duty as they were manufactured from duty paid glass. This exemption was cancelled from March I, 1979 and in Tariff Item 23A( 4) the words 'other glass and glass ware' were substituted for the words 'other glass ware'. On January 28, 1980, the Excise Authorities issued a notice
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