Supreme Court · 1998 INSC 230 · Decided 12 May 1998
Indian Rayon Industries ETC. v. Collector of Central Excise, Jaipur
- Court
- Supreme Court of India
- Citation
- 1998 INSC 230 · [1998] 3 S.C.R. 333
- Case number
- CIVIL APPEAL No. 5819/1994
- Decided
- 12 May 1998
- Bench
- SUJATA V. MANOHAR, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excises & Salt Act, 1944-Entry 23(i) or 23(ii)-Rapid­ hardening white cement-Assessment of-Prior to 28-2-1986-Held, classifiable under the head "rapid-hardening cement" in Entry 23(i) and not C under Entry 23 (ii)-More so when the product was licensed under both the IS! cement respectively. Words and Phrases-"Rapid-hardening cement"-Meaning of-In the context of Entry 23(i) of the Central Excises & Salt Act, 1944. D Excise Tariff Act, 1985 : Sub-heading 2502.20 or 2502.90-Assessment period subsequent to 28-2-1986 but prior to
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