Supreme Court · 1999 INSC 544 · Decided 7 December 1999
Hyderabad Asbestos Cement Products and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 544 · [1999] SUPP. 5 S.C.R. 155
- Case number
- CIVIL APPEAL No. 6990/1999
- Decided
- 7 December 1999
- Bench
- S.P. BHARUCHA, R.C. LAHOTI, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
B Central Excises and Salt Act, 1944-Central Excise Rules, 1944-Rule 56A Proviso (i) and (ii)-Tariff items 22, 23A, 23C-Asbestos cement products-Benefit of proforma credit procedure-Raw materials and final products excisable under different tariff items-No notification or sanctioned C remission or not entitled to benefit of proforma credit procedure. Appellan~ manufacture and sell asbestos cement products using cement and asbestos fibre as raw materials. The raw materials as well as the finished goods were excisable under different Tariff items of22F, 23 and 23C. The D finished products
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