Supreme Court · 1993 INSC 166 · Decided 27 April 1993
Oswal Agro Mills LTD. v. Collector of Central Excise and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 166 · [1993] 3 S.C.R. 378
- Case number
- CIVIL APPEAL No. 2702/1984
- Decided
- 27 April 1993
- Bench
- K. RAMASWAMY, R.M. SAHAI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central F..xcises and Salt Act, 1944: First Schedule, Item 15-Soap-Toilet Soap-"Household" and "other sorts"--Interpretation of "Toilet Soap"-Whether household soap within the C meaning of Tariff item 15 (1). Interpretation of statutes; In interpreting a provision claimed that the"toilet soaps" produced by them E were bath soaps falling under tariffitem 15 (1) of the First Schedule (House· hold) to the Central Excises and Salt Act, 1944, but the Assistant Collector cJassified the same as "other sorts" under tariff
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