Supreme Court · 1994 INSC 167 · Decided 22 April 1994
Hico Products LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1994 INSC 167 · [1994] 3 S.C.R. 625
- Case number
- CIVIL APPEAL No. 4372/1990
- Decided
- 22 April 1994
- Bench
- A.M. AHMADI, M.M. PUNCHHI (2-judge bench)
- Case type
- Civil
Headnote
LTD. A v. COLLECTOR OF CENTRAL EXCISE APRIL 22, 1994 [A.M. AHMADI, CJ. AND M.M. PUNCHHI, J.] B • Central Excises and Salt Act, 1944: Section 3, ScHedule I-Medicinal Silicone products--Dimethicone and Simethicone-Classification-Tariff Item 15A or 68-Examption Notifications dated 28.2.82 68. The appellant is a manufacturer of medicinal Silicone prodncts named Dimethicone and Simethicone amongst others. It tiled classifica- D tion list in respect of these products under residuary Tariff Item 68 of the Central Excise Tariff bot exempt otherwise from levy under government ~
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