Supreme Court · 1996 INSC 1130 · Decided 1 October 1996
Purewal Associates LTD. ETC. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1130 · [1996] SUPP. 7 S.C.R. 117
- Case number
- CIVIL APPEAL No. 2800/1984
- Decided
- 1 October 1996
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Tariff Items 52 and 68. 0 Excise duty-Watch manufacturer--Specified articles-Lid screw, barrel A B axle screw, Bridge screw and Dial key screw-Classification of-Held classifi- C able under item 68 and not under Item 52---Trade evidence adduced by manuf test-Must be constnted in common parlance-Trade notice-Legal effect of Excise duty-Motor vehicles-Use of different kinds of connecting rod D bolts (Bolt rear wheel, bolt from wheel etc.}-Classification of-Evidence produced by Revenue and Manufacturer-Finding based thereon by Tribunal that
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