Supreme Court · 1995 INSC 243 · Decided 4 April 1995
M/S. Sahney Paris Rhone LTD. v. The Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1995 INSC 243 · [1995] 3 S.C.R. 150
- Case number
- CIVIL APPEAL No. 3939/1987
- Decided
- 4 April 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Tariff Items 30 and 6&-Se/f Starter Motoi--Levy of Excise Duty-Held C duty is leviable under item 68 and not under item 30. Words and Phrases: "Solenoid', "applications" and "starter''-Meaning of The appellant-assessee was manufacturing these motors falling under Tariff item No. 68. Rejecting the assessee's claim the Assistant Collector levied excise duty under tariff item No. 30. Assessee's appeal was dismissed by the Collector of Central Excise. On further appeal the Customs, Excise and Gold (Control) Appellate Tribunal
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)