Supreme Court · 1997 INSC 241 · Decided 10 March 1997
Collector of Central Excise, Hyderabad v. Bakelite Hylam LTD.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 241 · [1997] 2 S.C.R. 825
- Case number
- CIVIL APPEAL No. 275/1991
- Decided
- 10 March 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
EXCISE, HYDERABAD A V. BAKELITE HYLAM LTD. MARCH 10, 1997 [A.M. AHMADI, CJ. AND SUJATA V. MANOHAR, J.] B Excise Law: Central Excises and Salt Act, 1944 : Entry 15-A(2) or 68-Laminated sheet~lassification of - Held : C Decorative laminated sheets, Industrial laminated sheets (paper based) and described in Entry 15-A( 1) in combination with other materials such as laminated sheets consisting of paper or glass fa bric as also resins. Section 3-"Manufacture"-Scope of-{ndustrial laminated sheets (paper based) and glass epoxy laminated sheets-Such sheets cut into requi- E site
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