Supreme Court · 1999 INSC 361 · Decided 27 August 1999
Collector of Central Excise, Guntur v. M/S Aruna Straw Boards (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 361 · [1999] SUPP. 1 S.C.R. 529
- Case number
- CIVIL APPEAL No. 271/1989
- Decided
- 27 August 1999
- Bench
- K. VENKATASWAMI, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Excise-Central Excise Tariff Act, 1985-Tariff Item 17-Single ply straw boatds manufactured by the respondents used in manufacture of multiple A B ply straw boards-Such multiple straw boards cleared on payment of duty­ Held, single ply straw boards and multiple ply straw boards covered by the C same articles-Hence single ply straw boards not liable to duty. The respondents were manufacturers of paper boards falling under Tariff Item 17 of the Central Excise Tariff. A portion ofsingle ply straw D boards manufactured by the respondents was used in the manufacture of multiple ply boards
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