Supreme Court · 1997 INSC 317 · Decided 25 March 1997
Chheda Industries v. Collector of Customs, Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 317 · [1997] 3 S.C.R. 343
- Case number
- CIVIL APPEAL No. 1744/1988
- Decided
- 25 March 1997
- Bench
- S.C. SEN, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Custom Tariff Act, 1975 : Tanff Heading-73.15(1) or 73.15(2) (prior to 1.1.1981 }-"Stainless steel circles''--Classification of-Held : Classifiable under Tariff Heading C 73.15(1) and' not under Taiiff Heading 73.15(2}-These were not covered by the tenn "sheet" occuning in Note with the ratio of Mafatlal Industries' case. Interpretation of Statutes : Taxing Statutes-Inte1pretation of-Held : Benefit of doubt relating to interpretation must go to the taxpayer. Words and Phrases : "Sheet"-Meaning of-Jn the context of-Note 1 (n) to Chapter 73 of the Customs
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