Supreme Court · 1986 INSC 60 · Decided 4 April 1986
Union Carbide India Limited v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 60 · [1986] 2 S.C.R. 162
- Case number
- CIVIL APPEAL No. 1103/1972
- Decided
- 4 April 1986
- Bench
- R.S. PATHAK, A.P. SEN, D.P. MADON (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944, s. 3 and Entry 27 of First Schedule - Aluminium cans for torch bodies - Whether 1 + excisable goods. -~ · c Words & Phrases - "Excisable goods" - Meaning of. f-· lhe appellant, a public limited company, carries on the business of the aluminium cans D or torch bodies at its factory by a process of extrusion. lhe Superintendent of Central Excise required the appellant to submit a price list in respect of the aluminium cans for the purpose of levying excise duty under section 4 of the Act. lhe 'r appellant, anxious to avoid
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