Supreme Court · 1985 INSC 104 · Decided 25 April 1985
Bata Shoe CO. (P) LTD. & Others v. The Collector of Central Excise & ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 104 · [1985] 3 S.C.R. 960
- Case number
- CIVIL APPEAL No. 353/1971
- Decided
- 25 April 1985
- Bench
- D.A. DESAI, A.P. SEN, V. BALAKRISHNA ERADI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944 Section 4, scope of-Detern1ination of ;. value for the purpose of excise duty-Exigibility to eXcise duty of "footwear and / · accessories" under Entry 36 of the First Schedule to The Act in terms of the Noli· fication 1Vo. G.S.R. 171{67 ·By virtue of Entry 36 of the First Schedule in the Ceatra1 Excises an·d Salt Act, 1944 "footwear and parts thereof" in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, is chargeable to excise duty, the rate of duty
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