Supreme Court · 1989 INSC 18 · Decided 17 January 1989
Siddeshwari Cotton Mills (P) LTD. v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 18 · [1989] 1 S.C.R. 214
- Case number
- CIVIL APPEAL No. 2147/1984
- Decided
- 17 January 1989
- Bench
- R.S. PATHAK, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
COTTON MILLS (P) LTD. v. UNION OF INDIA & ANR. JANUARY 17, 1989. [R.S. PATHAK, CJ AND M.N. VENKATACHALIAH, J.] Central Excises and Salt Act, 1944: Section 2(f)(v ), First Schedule Item No. 19( 1) and Notification Nos. 230 and 231of1977- C Cotton fabric if subjected to words to control and limit the subsequent words must represent a genus. E The appellant mannfactures cotton fabric on power looms. By virtue of two notifications issued nnder Role 8(1) of the Central Excise ~ Rules 1944 unprocessed cotton fabric was exempt from excise duty as also
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