Supreme Court · 1994 INSC 413 · Decided 23 September 1994
Indian Tool Manufacturers v. ASSTT. Collector of Central Excise, Nasik and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 413 · [1994] SUPP. 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 3579/1984
- Decided
- 23 September 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise : Tariff Item Nos. 51A(iii), 62 and 68-Carbide Throw Away In- c serters-Oassified as Item No. 6~Subsequent reclassification under Item •• No. 51A(iii)-Held: Goods falling under the general heading one to be taxed under that heading-Market parlance cannot take it out of the the inserters are detachable and thrown awc:ry after use cannot change the basic character or function. D The appellants have been manufacturing and selling Carbide Throw Away Inserters, which were classified under Tariff Item No. 68 till 17.6.1977. However, by an amendment these inserts were
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