Supreme Court · 2004 INSC 397 · Decided 21 July 2004
Collector of Central Excise, Calcutta v. M/S Alnoori Tobacco Products and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 397 · [2004] SUPP. 3 S.C.R. 109
- Case number
- CIVIL APPEAL No. 4502/1998
- Decided
- 21 July 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985. S.35(F), Schedule-Tariff Sub-heading 2404.90-Tobacco powder/ dust obtained by crushing unmanufactured tobacco leaves-Classified C under Sub-heading 2404.90 and demand raised-Collector (Appeals) confirming the demand and dismissing appeals for non-compliance of allowing the appeal on merits-Held, judgment of Tribunal is unsustainable. Precedent-Reliance on decisions-Held, court should not place reliance on decisions without discussing their factual situations. Judgments-Construing of-Held, judgments of courts are not to be construed as statutes. D E
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