Supreme Court · 1994 INSC 226 · Decided 27 June 1994

Collector of Central Excise, Hyderabad v. Fenoplast (P) LTD. {ii)

Court: Supreme Court of India
Citation: 1994 INSC 226 · [1994] SUPP. 1 S.C.R. 267
Case number: CIVIL APPEAL No. 3094/1989
Decided: 27 June 1994
Bench: M.M. PUNCHHI, S.C. AGRAWAL, B.P. JEEVAN REDDY (3-judge bench)
Case type: Civil

Headnote

Central Excises and Salt Ac~ 19~Tariff Item 19-'Cotton Fabric' Held, wauld include coated fabrics like.rexine cloth produced by coating 100% cotton cloth with P. V. C. resin and other plasticizers. lntelpretation of Statutes-Taxing statutes-Commercial parlance or common parlance meaning, held an authority under the A.ct, held not binding on Cowt. The respondent-Company manufacturers rexine cloth by coating 100% 'cotton cloth' with P.V.C. resin and other plasticizers. The composi- B c D tion by weight ofrexine cloth so manufactured includes cotton fabrics, PVC Resin,

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