Supreme Court · 1997 INSC 482 · Decided 6 May 1997
Union of India and ANR. v. Delhi Cloth and General Mills CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 482 · [1997] SUPP. 1 S.C.R. 150
- Case number
- CIVIL APPEAL No. 2062/1979
- Decided
- 6 May 1997
- Bench
- S.P. BHARUCHA, S.C. SEN, M. JAGANNADHA RAO (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OF INDIA AND ANR. v. DELHI CLOTH AND GENERAL MILLS CO. LTD. MAY 6, 1997 [S.P. BHARUCHA, S.C. SEN AND M. JAGANNADHA RAO, JJ.) Excise Law: Central Excises and Salt Act, 1944: Taiiff Item 14-AA(J). Excise-Excise duty-Levy of-Calcium carbide, manufactured for production of acetylene gas, but not must be marketable as it fa~ Tlie fact that by further processing the commodity may be made marketable, not mate1ial. The respondent company manufactured and sold calcium carbide in the market until the year 1967. Thereafter it utilised the calcium carbide E that it manufactured in the
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