Supreme Court · 1995 INSC 407 · Decided 21 July 1995
Hyderabad Industries LTD. and ANR. ETC. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 407 · [1995] SUPP. 2 S.C.R. 287
- Case number
- CIVIL APPEAL No. 1354/1980
- Decided
- 21 July 1995
- Bench
- A.M. AHMADI, S.P. BHARUCHA, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Custom Tariff Act, 1975-Se.ction 3(1), Entry 25.01.32-Nature of duty mentioned in section 3(1 )-Levy of additional duty on an imp01ted ar­ ticle-Expression excise duty for the time being leviable on a like aiticle if C produced or manufactured in India' in section 3(1)-Meaning of. The it was embedded, by manual and mechanical means and the asbestos fibre that was so removed from the parent rock was in every respect the asbestos that was embedded in it and so no process of manufacture was D said to have been employed by the appellants nor was a new or a distinct commodity
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