Supreme Court · 1990 INSC 390 · Decided 18 December 1990
Union of India and Anr v. Babubhai Nylchand Mehta
- Court
- Supreme Court of India
- Citation
- 1990 INSC 390 · [1990] SUPP. 3 S.C.R. 559
- Case number
- CIVIL APPEAL No. 3743/1988
- Decided
- 18 December 1990
- Bench
- N.M. KASLIWAL, S.C. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Excises & Salt Act, 1944: Section 2([) and Schedule Item 17(2)-Processed Kraft Paper-Assessability to duty. A B The respondent is the proprietor of a company which carried on C business of manufacturing Waterproof Kraft Paper. The company purchased kraft paper as well as other material pany claimed that as the manufacturing process was not carried out In bringing Into existen'Ce various kinds of kraft papers, it was not liable to pay any excise duty In respect of the products produced In its factory. D The Assistant Collector of Central Excise held that the kraft paper
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