Supreme Court · 1989 INSC 17 · Decided 17 January 1989
Mafatlal Fine Spinning & MFG. CO. LTD v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 1989 INSC 17 · [1989] 1 S.C.R. 204
- Case number
- CIVIL APPEAL No. 3695/1988
- Decided
- 17 January 1989
- Bench
- R.S. PATHAK, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
FINE SPINNING & MFG. CO. "LTD. v. COLLECTOR OF CENTRAL EXCISE, BOMBAY JANUARY 17, 1989 [R.S. PATHAK, CJ AND M.N. VENKATACHALIAH, J.) Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Section 39L/Rule 49A-Differential rates of interest on deferred payment of yarn duty rate payable-Calendering and shearing­ What are. Words and Phrases: 'Calendering' and' Shearing'-Meaning of. 0 Rule 49A of the Central Excise Rules, 1944 provided for pay- 'ment of different rates of interest on the excise duty on the yarn, payment of which was deferred at the option of the
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