Supreme Court · 1989 INSC 278 · Decided 14 September 1989
Collector of Central Excise, Chandigarh v. Punjab Anand Lamp Industries Mohali (Punjab)
- Court
- Supreme Court of India
- Citation
- 1989 INSC 278 · [1989] SUPP. 1 S.C.R. 123
- Case number
- CIVIL APPEAL No. 3097/1989
- Decided
- 14 September 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944: Section 2(f), First Schedule Tariff Item No. 17(3), 17(4) and Notification No. 66/82 dated 28th February'82, Notification No. 151/83 dated 13th May'83-Applicabi- lity of. Bulb sleeves and tube light sleeves for the purpose of packing c electric bulbs and of excise duty. I • The respondent was manufactnring printed both cartons and printed tube cartons for the purpose of packing electric bulbs and D electric tube light. The Additional Collector of Central Excise held that the cartons manufactured by the respondent were classifiable
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