Supreme Court · 1988 INSC 343 · Decided 4 November 1988
Ujagar Prints ETC. v. Union of India & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 343 · [1988] SUPP. 3 S.C.R. 770
- Case number
- WRIT PETITION (CIVIL) No. 12183/1985
- Decided
- 4 November 1988
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN, M.N. VENKATACHALIAH, S. RANGANATHAN (5-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 245, 246, 32; Central Excise Act
Headnote
Central Excises and Salt Act, 1944-Sections 2(f), 4 and Schedule Items 19 and 22-'Manufacture' meaning of-Processors carry out C operations on 'grey fabrics' on job work basis-Whether 'manufac­ ture'-Central Excise and Salt Additional Duties Excise (Amendment) Act, 1980--Effect of. and exemption­ The exception-Excise duty of goods-Levied upon manufacturer­ D Imposed on production/manufacture/producer in accordance with the relevant rules. Constitution of India, 1950, Article 245, 246 and Schedule VII Lists I Entries 84, 97, Lists II and III-"With respect
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