Supreme Court · 1988 INSC 281 · Decided 16 September 1988
Collector of Central Excise, Kanpur v. Krishna Carbon Paper CO.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 281 · [1988] SUPP. 3 S.C.R. 12
- Case number
- CIVIL APPEAL No. 2110/1987
- Decided
- 16 September 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Section II-A-Central Excise Tariff-Items 17(2), 17(3) and 68-Carbon paper whether included in the description 'paper subjected to coating'. C Construction of Statutes: Language in a taxing statute to be construed in popular sense as understood by that particular in the manufacture of Carbon Paper. It was served with a notice demanding central excise D duty on carbon papers cleared from its factory during the period 25.3.1979 to 24.9.1979 under section Il-B of the Central Excises and Salt Act, 1944. The respondent stated in reply that the notice was
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