Supreme Court · 1991 INSC 32 · Decided 12 February 1991
G. Claridge and Company Limited v. Collector of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 1991 INSC 32 · [1991] 1 S.C.R. 317
- Case number
- CIVIL APPEAL No. 160/1990
- Decided
- 12 February 1991
- Bench
- K. JAGANNATHA SHETTY, S.C. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944/Central Excise Rules, 1944/ -y , Central Excise Tariff Act, 1985: First Schedule, Item No. 17 & Notifi- , cation dated 28.2.1982/Rule 8(1)/Chapter 48, Heading 48.18: 'Egg trays'-Whether regarded as 'containers'. Statutory Interpretation: Two or more and Phrases: 'Containers'-Meaning of. The appellant was a manufacturer of egg trays and other similar items. Before the introduction of Central Excise Tariff Act, 1985 (new 1 Tariff) effective from 1.3.1986, Central Excise and Salt Act, 1944 (old Tariff) was applicable to the relevant
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