Supreme Court · 1996 INSC 1383 · Decided 26 November 1996
Collector of Central Excise, Jaipur v. Banswara Syntex LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1383 · [1996] SUPP. 9 S.C.R. 194
- Case number
- CIVIL APPEAL No. 6622/1995
- Decided
- 26 November 1996
- Bench
- A.M. AHMADI, J.S. VERMA, B.N. KIRPAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944-Section }-Central Excise Rules, 1944-First Schedule, Tariff Item No. 18--Yam-Whether a single ply yam is liable to excise duty-HELD, the liability to pay excise duty arises at the time C of manufacture of single ply yam and not after the same has been doubled or notice to the Respondent-Company to pay excise duty for single ply yarn used to dou­ bling process without pa)ment of duty. The company filed reply to the D Assistant Collector, Central Excise, who had confirmed the demand notice issued by the Superintendent. Aggrieved by this order,
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