Supreme Court · 1969 INSC 287 · Decided 15 October 1969
Cannanore Spinning and Weaving Mills LTD v. Collector of Customs and Central Excise Cochin and ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 287 · [1970] 2 S.C.R. 830
- Case number
- CIVIL APPEAL No. 2346/1966
- Decided
- 15 October 1969
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
EXCmE Central Excise & Salt Act, 1944-Excise duty-Notification exem11- ting cotton yarn of particular count cleared out in 'honks'.:_Explanalion added with retrospective effect defining 'hank' to mean any coil of cotton yarn less than 768 metres length-Whether 'hank' used In th• tochnlcal appellant was manufacturing cotton yarn of varyina counts rana· ing from 20 to 32. In June, 1962 the government issued a notification which exempted from payment of excise duty cotton yam of 17 counts or more but less than 35 counts, if cleared out of the factory in 'hanks'. In view of the
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