Supreme Court · 1994 INSC 277 · Decided 22 July 1994
Organon (India) LTD. (Now Known As Infer (India) LTD.) and ANR. v. The Collector of Excise and Others
- Court
- Supreme Court of India
- Citation
- 1994 INSC 277 · [1994] SUPP. 2 S.C.R. 50
- Case number
- CIVIL APPEAL No. 230/1977
- Decided
- 22 July 1994
- Bench
- M.M. PUNCHHI, S.C. AGRAWAL, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 372
Headnote
(INDIA) LTD. (NOW KNOWN AS INFER (INDIA) LTD.) AND ANR. v. THE COLLECTOR OF EXCISE AND OTHERS B JULY 22, 1994 (M.M. PUNCHH!, S.C. AGRAWAL AND B.P. JEEVAN REDDY, H.] Excise Law-Opium Act 1878-Section !r-Va/idity of-{lpheld. C Movement of Opium-From one State to another in the course of export 195'>-Rules 3A, 5, 6 & 8 provisions imposing D duty on opiunt-Held, primary pwpose regulatory and not collection of revenue hence peifectly valid. Constitution of Indi"a, Article 372-Schedule VII-Entry 24 of List-II Entry 19 of List-Ill-Opium Act, 1878 M.P. Poppy Husks Rules,
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