Supreme Court · 1995 INSC 90 · Decided 1 February 1995
M/S. Warden and CO., (India) PVT. LIU. v. Collector of Central Excise, Thane
- Court
- Supreme Court of India
- Citation
- 1995 INSC 90 · [1995] 1 S.C.R. 738
- Case number
- CIVIL APPEAL No. 5401/1985
- Decided
- 1 February 1995
- Bench
- A.M. AHMADI, N.P. SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944-Central Excise Tariff-Item No. 17(4) and residumy Item No. 68-Fibre D1Um-Cylindrica/ portion of d1Um made of pape1~Bottom and top of plywood reinforced with steel ring and C clamp-Paper constituting SJ.18% of finished product-48.82% of plywood, rings and be covered by Item No. 68. The appellant, manufacturing fibre drum which consisted of circular tube made out of paper or paper-board and the lid and the bottom made D of plywood, reinforced with mild steel rings and clamps, sought classifica· tion of the said drum under Item No.17(4)
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