Supreme Court · 1987 INSC 224 · Decided 25 August 1987
Modern Industrial Corporation v. Collector of Central Excise & ORS.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 224 · [1987] 3 S.C.R. 1068
- Case number
- CIVIL APPEAL No. 4534/1984
- Decided
- 25 August 1987
- Bench
- RANGANATH MISRA, M.M. DUTT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944: ss. 35-L & 36(2)/Excise Tariff, Item No. 17(2)-Excise duty-Effect of Notification No. 68176 dated 16.3.1976--Manufacture of flock paper-Process of screen printing carried on-Benefit of Notification-Whether available. ... The Notification No. 68/76 dated March types of papers commonly known as imitation flint papers obtained by one side of paper being subjected to printing of colour irrespective of the fact whether or not such paper is subsequently varnished or glazed by chemicals or embos- D sed, and falling under item 17(t) of Excise Tarrif, if it
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