Supreme Court · 1995 INSC 226 · Decided 28 March 1995
The Union of India and ORS. v. M/S.J.M.A. Industries
- Court
- Supreme Court of India
- Citation
- 1995 INSC 226 · [1995] 3 S.C.R. 19
- Case number
- CIVIL APPEAL No. 753/1988
- Decided
- 28 March 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
INDIA AND ORS. A v. M/S.- J.M.A. INDUSTRIES MARCH 28, 1995 [R.M. SAHAI AND S.B. MAJMUDAR, JJ.) B Central Excises and Salt Ac4 1944: \ . Tariff Item 34A(As amended in 1979-ltem 61 (As introduced in 198J~Scope of-Expression 'Electric Lighting FittingsYnterpretation of-'Switches, Dippers and Bulb in motor vehicles, filed a Writ petition in the High Court challenging a notice issued by the Excise D department levying duty on the aforesaid items under Tariff Item 61. The High Court held that the goods in question were not covered by Tariff Item 61. Riovenue preferred an appeal to this Court.
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