Supreme Court · 1992 INSC 19 · Decided 21 January 1992
Mahindra Engineering and Chemical Products LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 19 · [1992] 1 S.C.R. 254
- Case number
- CIVIL APPEAL No. 3251/1984
- Decided
- 21 January 1992
- Bench
- S. RATNAVEL PANDIAN, R.M. SAHAI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise-Tari.ff-Item No. 22F(4)--Const111ction-Legislative intention- "Following namely", "that is to say ", "other manufacture", "mamifacture therejYom "--Meaning. Central Excise-Tariff-Item No.22F(4), Item No.68--G/ass fabric manufactured out was manufacturing the tubular shaped arc chamber D housings from glass fabrics. E F G H The Assistant Collector levied duty under tariff Item No.22F(4) of the Central Excise and Tariff Act. It was held that the goods were covered under tariff item 22F(4) as the percentage of the min­
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)