Supreme Court · 1990 INSC 164 · Decided 26 April 1990

Rohit Pulp and Paper Mills LTD. v. Collector of Central Excise, Baroda

Court
Supreme Court of India
Citation
1990 INSC 164 · [1990] 2 S.C.R. 797
Case number
CIVIL APPEAL No. 17/1989
Decided
26 April 1990
Bench
S. RANGANATHAN, A.M. AHMADI (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

B Central Excises And Salt Act, 1944/Central Excise Rules, ''1" 1944: Sections 4, 35C/First Schedule, Item 17, Rule 8( 1), and Notifica- lion Nos. 24 of 1984. 25 of 1984 and Provisoes and 45 of 1985-Excise Duty-Concessional rates on paper and paper board-Exception clause-Interpretation of-Art a sociis-Applicability of. Notifications No. 24 and 25 of 1984 under rule (1) of the Central ·~ Excise Rules, were issued on 1.3.1984 in respect of paper and paper board falling_under item 17(1) of the first schedule to the Central Excises and Salt Act, 1944. While notification No. 24

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