Supreme Court · 1989 INSC 139 · Decided 25 April 1989
India Cements LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1989 INSC 139 · [1989] 2 S.C.R. 715
- Case number
- CIVIL APPEAL No. 500/1985
- Decided
- 25 April 1989
- Bench
- G.L. OZA, K. JAGANNATHA SHETTY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B. I ' A r· • Central Excises and Salt Act Rules, 1944: Section 3-Excise duty on price of packing material used for packing superfine cement- Whether leviable-View taken by Government in similar case that duty • was not leviable-Whether should be extended to all similar cases. c raising objections against levy of duty-Whether amounts to protest-Whether period of limitation' applicable. The appellant-Company, a manufacturer of superfine cement, D preferred a claim for refund of duty on price of packing material of the product, paid by it during July 4, 1974 to March
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