Supreme Court · 2002 INSC 400 · Decided 19 September 2002
Standard Pencils (P) LTD. ETC. ETC. v. Collector of Central Excise, Madras
- Court
- Supreme Court of India
- Citation
- 2002 INSC 400 · [2002] SUPP. 2 S.C.R. 509
- Case number
- CIVIL APPEAL No. 737/1995
- Decided
- 19 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, /98j: Schedule-Sub-heading 3307.90-Kum-Kum pencil-Levy of excise duty-Exemption from-Revenue classifYing Kum-Kum pencil under sub- C heading 3304.00-Assessee-manufacturer contending that Kum-Kum pencil being a form of Kum-Kum was classifiable under sub-heading 3307.90 Notification No. 23j/J986-CE dated 3.4. 1986 as amended from time to time-Held, Kum-Kum in powder form, liquid form, sticker form falls within the meaning 'Kum-Kum-Kum- D Kum in pencil form along with other three forms is also available in the market and when the Central Government in the
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