Supreme Court · 1992 INSC 161 · Decided 14 May 1992
Union of India and ANR. v. Century Manufacturing Company LTD.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 161 · [1992] 3 S.C.R. 282
- Case number
- CIVIL APPEAL No. 1432/1984
- Decided
- 14 May 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, YOGESHWAR DAYAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
INDIA AND ANR. v. CENTURY MANUFACTURING COMPANY LTD. f\1A y 14, 1992 B (S. RANGANATHAN, V. RAMASWAMI AND YOGESHWAR DAYAL, JJ.) Central Excises and Salt Act, 1944: c Sections 3(2), 4 and First Schedule-Fixation of ad valorem rate of tariff by Central Government-Adoption of mode of fu:ation violative of Ar- D ticle 14 of the Constitution of India. Constitution of India, 1950: Article 14-l'ower conferred on Central Government under section 3(2) of the Central Excises and Salt Act, 1944-Fixation of ad valorem rate of E duty-With reference to average prices-Whether
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