Supreme Court · 1994 INSC 259 · Decided 14 July 1994
Rollatainers LTD. and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 259 · [1994] SUPP. 1 S.C.R. 663
- Case number
- CIVIL APPEAL No. 4770/1994
- Decided
- 14 July 1994
- Bench
- KULDIP SINGH, S. MOHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Excises and Salt Act, 1944-/tem 68 of the First Schedule-­ Central Excise Rules, 1944-Rule &-Exemption Notification No. 55175 dated March 1, 1975-Be11efit of-Printed Cartons-Whether "Products of Printing i11dustry'~eld, 'No.-printed cartons are products of Packaging in- C manufacturer of printed cartons, claimed that printed cartons were a product of the Printing Industry and, as such, D exempt from excise duty under the Notification No. 55175 dated March 1, 1975. However, the Superintendent of Central Excise stated that printed cartons were not a product of
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