Supreme Court · 1989 INSC 258 · Decided 29 August 1989
Collector of Central Excise, Calcutta-Ii v. Eastend Paper Industries LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 258 · [1989] 3 S.C.R. 1017
- Case number
- CIVIL APPEAL No. 1589/1988
- Decided
- 29 August 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944/Central Excise Rules,· 1944: Section 2(f)/Rules 9(1), 56(a), 173-F and 173-G-Levy of Excise Duty-Wrapping paper-Captively consumed and utilised as com­ ponent part of other varieties of paper-Whether deemed to have been used in completwn or manufaciure appeals, was manufacturing different varieties of pdritlrig paper including wrapping paper falling under Item No. 17 of th~ erstwhile Central Excise Tariff. The appellant issued a show. caiise notice tci the Respondent for the alleged violation of Rules 9(1), 173-F and 173-G of the Central Excise
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