Supreme Court · 2002 INSC 495 · Decided 26 November 2002
I.T.C. Limited v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 2002 INSC 495 · [2002] SUPP. 4 S.C.R. 361
- Case number
- CIVIL APPEAL No. 6621/1995
- Decided
- 26 November 2002
- Bench
- S.S.M. QUADRI, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985 Schedule-Headings 4818.19 and 4818. 9()- Parts of cigarette packets­ 'Slides' and 'slits '-Whether excisable goods-Since question of excisability C of 'slides' and 'slits' was not dealt with specifically by the appellate authority, the cases are remanded to to lead evidence-Inasmuch as necessity of remanding the case has arisen because of the assessee not taking the plea before the original authority, the assessee would pay Rs. 15,000 as costs to D Revenue. CIVIL APPEi.LA TE JURISDICTION : Civil Appeal No. 662 I of 1995. From the Judgment and
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