Supreme Court · 1990 INSC 370 · Decided 27 November 1990
Plasmac Machine Manufacturing CO. PVT.LTD. v. Collector of Central Excise, BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 370 · [1990] SUPP. 3 S.C.R. 384
- Case number
- CIVIL APPEAL No. 1036/1990
- Decided
- 27 November 1990
- Bench
- K.N. SAIKIA, R.M. SAHAI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944--Section 3 and First Schedule Jtems Nos. 52 and 68-Tie Bar Nuts-Assessability to duty. The appellant are the manufacturers of Injection Moulding Machines and their 19 types of parts, one of which is called 'Tie Bar Nuts' which are stated to be used to fix the appellants submitted their classification lists for the year 1981-82 and listed the machines as also the Tie Bar Nuts under Tariff item No. 68. The Superintendent, Central Excise, by his letter dated 20.10.81 forwarded the classification list and directed the D appellants to file a separate
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