Supreme Court · 1985 INSC 140 · Decided 27 May 1985
Indian Aluminium Cables LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 140 · [1985] SUPP. 1 S.C.R. 731
- Case number
- CIVIL APPEAL No. 2729/1982
- Decided
- 27 May 1985
- Bench
- Y.V. CHANDRACHUD, R.S. PATHAK, SABYASACHI MUKHERJI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise and Saft Act. 1944 : 731 First Schedule Entry 27 (a) (ii) and E,ztry No. 68. 'Proprrzi Rods' - Classification of-Explained. Interpretation of Statutes; Central Excise Tariff-Fiscal Schedule-Classification of product-Process of rr:anufactw e and end use of product-Not necessarily R.)Js'-,\.feanin<s of-Central Excise & 8alt Act 1944, First Schedule Entry 27 (a) (ii). A B c D E The appellant-Company carries on the business of manufacture and sale F of aluminium conductors used for the purpose of transmission of high voltage electric current. There were three
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