Supreme Court · 2003 INSC 181 · Decided 13 March 2003
D.P. Lon v. Collector of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 2003 INSC 181 · [2003] 2 S.C.R. 1125
- Case number
- CIVIL APPEAL No. 5472/2000
- Decided
- 13 March 2003
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985: Heading 56.06: c Classification-Fancy yarn/ Taspa yarn-levy of excise duty-Held: The process used by the appellant in manufacturing of yarn is bound to produce a special effect yarn-The yarn could appropriately classifiable as fancy yarn under Heading 56.06-Hence Excises and Salt Act, 1944- D Section 6. Words & Phrases: 'Fancy yarn'-Meaning of in thrz context a/Central F;xcise Tariff Act, 1985. E Appellant-firm had been manufacturing yarn by the process of doubling/multifolding of yarn. The yarn so produced was claimed to be exempt from levy of
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