Supreme Court · 1989 INSC 236 · Decided 10 August 1989
Collector of Central Excise, Baroda v. Ambalal Sarabhai Enterprises
- Court
- Supreme Court of India
- Citation
- 1989 INSC 236 · [1989] 3 S.C.R. 784
- Case number
- CIVIL APPEAL No. 2215/1988
- Decided
- 10 August 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
EXCISE, BARODA )., A v. AMBALAL SARABHAI ENTERPRISES AUGUST 10, 1989 i:i [SABYASACHI MUKHARJI AND B.C. RAY, JJ.) B ·~ Central Excises And Salt Act, 1944/Central Excise Rules, 1944: Sections 3, 4, 11-A and 35L-'Goods'-Starch hydrolysate-Whether 'goods-Whether duty leviabfe. ', The it was found that the .~ + respondent also manufactured and captively consumed starch bydroly- )~ sate which, according to the appellant, was glucose and fell under Item ~~ l·E of the Central Excise Tariff. In reply to the show-aiuse notice issued D by the appellant, the respondent
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