Supreme Court · 1997 INSC 228 · Decided 4 March 1997
Madhumilan Syntex (P) LTD. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1997 INSC 228 · [1997] 2 S.C.R. 665
- Case number
- CIVIL APPEAL No. 1410/1987
- Decided
- 4 March 1997
- Bench
- S.C. AGRAWAL, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 : First Schedul~Tariff Item No. 18-III(i) and (ii)-'Spun yam'-Classification of-Assessee's list classifying A B the spun yam, manufactured by it, under Item 18-III(i) approved by Assistant Collector--Later, Assistant Collector reclassifying the product under Item the reclassification bad in law and directed Collector (Appeals) to decide the matter on merits-Collector (Appeals upheld reclas­ sification which was affinned by High Cowt-Held, previous High Court judgment had quashed both the demand notice and the reclassifica- D tion--Order of
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