Supreme Court · 1987 INSC 303 · Decided 30 October 1987
Cotton Spinning and Weaving Mills LTD. & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 303 · [1988] 1 S.C.R. 700
- Case number
- CIVIL APPEAL No. 297/1983
- Decided
- 30 October 1987
- Bench
- R.S. PATHAK, RANGANATH MISRA, M.M. DUTT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Levy of excise duty on yarn obtained at an intermediate stage in ... the process of manufacture of fabrics-Amended rules 9 and 49 of the c Central Excise Rules, 1944-lnterpretation thereof _J The appellant No. 1, J.K. Cotton Spinning and Weaving Mills Limited, has a composite mill wherein of diffe- rent types, for which yarn is obtained at an intermediate stage, and the yarn is processed in an integrated process in the said composite mill for D weaving the same into fabrics. The Central Board of Excise issued a Circular dated September 24, 1980, purporting to interpret the rules 9
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