Supreme Court · 1988 INSC 17 · Decided 19 January 1988
Nat Steel Equipment PVT. LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1988 INSC 17 · [1988] 2 S.C.R. 732
- Case number
- CIVIL APPEAL No. 2860/1987
- Decided
- 19 January 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
c D E Central Excise and Salt Act, 1944: Sections I IA and 35L-Tariff item No. 33C Explanation I and item No. 68-Manufacture of items used in big hospitals hotels and industrial canteens-Domestically operated machines-Classification of-Whether electrical appliance for household purposes-'Similar in classification-Whether s. I IA applicable. Wordr and Phrases: 'Similar description'-meaning of. The appellant, manufacturer of Hospital and Pharmaceutical Appliances and Heavy Duty Industrial Canteen Equipment, classified certain items like cooking range, deep fat fryer, expresso colTee
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