Supreme Court · 1988 INSC 325 · Decided 26 October 1988
Collector of Central Excise, Guntur v. Andhra Sugar LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 325 · [1988] SUPP. 3 S.C.R. 543
- Case number
- CIVIL APPEAL No. 1568/1988
- Decided
- 26 October 1988
- Bench
- SABYASACHI MUKHERJI, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B . . Central Excises and Salt Act, 1944--Sections 11 B(2) and.35 L(b) and Notifications No. 55/75 dated March 1, 1975 and No. 62/78 dated March 1, 1978-'Acetic anhydride'-Whether drug intermediate-­ Whether exempt from duty. Statutory Interpretation-Court to give weight to interpretation put Anhydride' falling under Tariff Item No. 68 of the Central Excise Tariff. It filed two refund claims In regard to the· duty paid on the acetic anhydride during the D period 5th February, 1981 to 26th February, 1982, contending that the goods were exempt from payment of excise duty leviable
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