Supreme Court · 1997 INSC 472 · Decided 5 May 1997
MIS. Balaji Enterprises, Madras v. The Collector of Central Excise, Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 472 · [1997] SUPP. 1 S.C.R. 53
- Case number
- CIVIL APPEAL No. 1403/1987
- Decided
- 5 May 1997
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
ENTERPRISES, MADRAS v. THE COLLECTOR OF CENTRAL EXCISE, MADRAS , MAY 5, 1997 (S.P. BHARUCHA AND SUHAS C. SEN, JJ.) Central Excise Tariff: A B Tariff Items 27(a)(i) and 27(b) as they stood prior to amendment w.e.f. 1.3.1981-'Aluminium Scrap'-Levy of duty on-Held, 'aluminium scrap' C generated of-Held, T1ibunal should examine the question of law raised before it and give proper answer. Words and Phrases : Word 'cmde' occurring in Tariff Item 27(a)(i) of Central Excise Tariff-Meaning of. The appellant-assessee, a manufacturer of aluminium containers, was required to pay
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