Supreme Court · 1989 INSC 117 · Decided 31 March 1989
Collector of Central Excise, Hyderabad v. Jayant Oil Mills PVT. LTD .
- Court
- Supreme Court of India
- Citation
- 1989 INSC 117 · [1989] 2 S.C.R. 291
- Case number
- CIVIL APPEAL No. 729/1983
- Decided
- 31 March 1989
- Bench
- SABYASACHI MUKHERJI, S. RATNAVEL PANDIAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
. ' I ' I '\. . .. ' ~. COLLECTOR OF CENTRAL EXCISE, HYDERABAD v. JAYANT OIL MILLS PVT. LTD . MARCH 31, 1989 [SABYASACHI MUKHARJI AND S. RATNAVEL PANDIAN, JJ.I Central Excises and Salt Act, 1944-Sections 36(2) and 35L and Notification No. 9/60 dated February 20, 1960 hydrogenated rice bran oil the hydrogenated rice bran oil manufactured by the Respon­ dents, could, as claimed by them, be classlfted under Tariff Item No. 12. Respondent herein manufacture hydrogenated rice bran oil, which is used as raw material In the soap-making and in other industries. The Respondent Died a
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