Supreme Court · 1995 INSC 349 · Decided 9 May 1995
M/S Rajasthan Spinning and Weaving Mills LTD., Bhilwara, Rajasthan v. Collector of Central Excise, Jaipur, Rajasthan
- Court
- Supreme Court of India
- Citation
- 1995 INSC 349 · [1995] SUPP. 1 S.C.R. 112
- Case number
- CIVIL APPEAL No. 4154/1988
- Decided
- 9 May 1995
- Bench
- R.M. SAHAI, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 : C First Schedule-Item 18-E-'Polypropylene Spun Yam'-Exemption D From duty-Notificatioir--Scope and interpretation of-Non-cellulosic spun yam consisting of polypropylene fibre and viscose fibre with predominant weight of former component-Held not covered by assessee to establish that the goods produced are governed by exemp­ tion-Exemption notification should be construed strictly. The appellant-Company was manufacturing non-cellulosic spun yarn consisting of 52% polypropylene fibre and 48% viscose fibre which was liable to be classified under
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)