Supreme Court · 1988 INSC 43 · Decided 15 February 1988
Collector of Central Excise, Bombay-Ii v. Kiran Spinning Mills, Kolshet Road, Thane
- Court
- Supreme Court of India
- Citation
- 1988 INSC 43 · [1988] 2 S.C.R. 1006
- Case number
- CIVIL APPEAL No. 2891/1984
- Decided
- 15 February 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act 1944: Section· 35L & Ministry of 1 Finance Notification dated December 22, 1972-'Tow' and 'Staple \ ·~ fibre'-Distinction between-Running length fibre (tow) cut into short - length fibre (staple fibre)-Substance obtained-Polyester staple C fibre-Excise . -~ Word & Phrases: 'Tow'-'Staple fibre'-'Manufacture'-Mean- ing of. The Central Excise Officers during the course of investigations t .,, made against M/s Swastik Investment Company, Bombay found that some of the consignments of the material described in documents as 'crimpled
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