Supreme Court · 1975 INSC 300 · Decided 4 December 1975
Superintendent, Central Excise & ANR. v. Ayyangar Match Works ETC.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 300 · [1976] 2 S.C.R. 868
- Case number
- CIVIL APPEAL No. 133/1975
- Decided
- 4 December 1975
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Salt Act, 1944-S. 3-Noti/ication dated 4 September. 1967 givillg concessional m'e of duty to small manufacturers of matchcs-Klwdi and Village /!ldustries Commission-If competent to grant certificate under the noti­ ticatidn. For the purpose of protecting the com~ti­ tion of' larger manufacturers, the Government of India, by a notification dated 21 July 1967, amended by notification dated 4 September, 1967, declared a concessional rate of duty to those manufacturers who had filed a declaration before 4 September 1967 that their estimated annual
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