Supreme Court · 2015 INSC 503 · Decided 21 July 2015
M/S. Coastal Paper LTD. v. COMMNR. of Central Excise, Visakhapatnam
- Court
- Supreme Court of India
- Citation
- 2015 INSC 503 · [2015] 8 S.C.R. 486
- Case number
- CIVIL APPEAL No. 4908/2005
- Decided
- 21 July 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Notification No. 22194- C CE dated 01.03.1994 - Entitlement to exemption under­ Paper manufactured out of pulp of waste gunny bags/jute waste - Revenue denied exemption on the ground that pulp of waste gunny bags/jute waste is nothing but pulp of rags - . Held: under the said 0 Notification - Pulp from the waste of jute bags or gunny bags would not be covered by the term 'rags' appearing in Notification dated 01-03-1994 as it could never be the intention to exclude non-conventional material from the benefit of the said Notification when that was
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)