Supreme Court · 1997 INSC 780 · Decided 2 December 1997
M/S. STP Limited v. Controller of Central Excise, Patna and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 780 · [1997] SUPP. 6 S.C.R. 56
- Case number
- CIVIL APPEAL No. 3234/1991
- Decided
- 2 December 1997
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Taliff, T.I. 11 (5)--'Tar'-Whether includes partially dis­ tilled tar and blends of pitch----Held, yes-Central Excise Rules 1944, Rule 8(1). lnte1pretation of Statutes-Taxing Statutr:-Doubt in constrnction of provision of a taxing statutr:-Held, must be resolved in favour of ment of excise duty under a notification which, inter alia, wholly exempted D tar products falling under Tariff Item (T.I.) 11 (5) of the Central Excise Tariff. The respondent contended that the appellant manufactured various types of pitch which did not come within the ambit of T.J. 11(5).
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