Supreme Court · 1988 INSC 353 · Decided 22 November 1988
Collector of Central Excise, Bombay-I & ANR. v. Parle Exports (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 353 · [1988] SUPP. 3 S.C.R. 933
- Case number
- CIVIL APPEAL No. 379/1988
- Decided
- 22 November 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Sections 6 and 35L(b) First Schedule Tariff Item No. 68/Rules 8, 9( 1), 53, 173 and 174 and Notification No. 55175 dated March 1, 1975-Non-alcoholic beverages-Question of dutiability-Gold Spot base/ Limca base/Thumps Up base-Not to give weight to interpretation put upon statute at the time of its enactment. A B c Fiscal Statute/ Notification-Interpretation at time of enact- D ment/issue-To be given due weight-Two views possible that in favour of assessee w be odopted. The respondent-company was engaged in the m~n_ufacture
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