Supreme Court · 1985 INSC 173 · Decided 12 August 1985
Union of India & ORS. v. Ahmedabad Manufacturing and Calico Printing CO. LTD. (Calico Mills), AHMEDABAD.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 173 · [1985] SUPP. 2 S.C.R. 537
- Case number
- CIVIL APPEAL No. 259/1972
- Decided
- 12 August 1985
- Bench
- E.S. VENKATARAMIAH, R.B. MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
INDIA & ORS. AllMEllABAD MANUFACTURING AND CALICO PRINTING CO. LTD. (CALICO MILLS), AHMEDABAD. AUGUST 12, 1985· l E. S. VENKATARAMµ\H AND R. a. MISRA, J J. J 537 Central Excise and Salt Act, 1944, Tariff Item No.19 and 22, First Schedule - Excise duty -· Whether leviable since 1965. At the intermediate stage of the' A B c production, the said fabrics contained 46 per cent · of syothetie D fibres (Art Silk) and the cotton content was about 54 per cent. Due to further processing, when goods reached the final stage of production, the cotton contents of
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