Supreme Court · 1997 INSC 9 · Decided 7 January 1997
Chemical and Fibres of India LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 9 · [1997] 1 S.C.R. 71
- Case number
- CIVIL APPEAL No. 3495/1982
- Decided
- 7 January 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
AND FIBRES OF INDIA LTD. v. UNION OF INDIA AND ORS. JANUARY 7, 1997 [A.M. AHMADI, CJ., AND SUJATA V. MANOHAR, J.] Excise Law : Central Excise a11d Salt Act, 1944: Item 15-A (as it stood prior to 28-2-1964). A B "Plastics''-Scope of-Polymer Chips or Nylon 6 Chips obtained in C course of classiflcatio11 and not a scie11tific or a technical te11n--T71e temz had to be i11te1preted as understood in commercial parlance and not 011 basis of technical analysis of the composition a11d character of a plastic product-Inte1pretation of Statutes. D Item 15A(l)(ii) (After 1964
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