Supreme Court · 1996 INSC 1011 · Decided 9 September 1996
Union of India and ORS. v. Garware Nylons LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1011 · [1996] SUPP. 5 S.C.R. 629
- Case number
- CIVIL APPEAL No. 715/1981
- Decided
- 9 September 1996
- Bench
- S.P. BHARUCHA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
AND ORS. v. GARWARE NYLONS LTD. ETC. SEPTEMBER 9, 1996 (S.P. BHARUCHA AND K.S. PARIPOORNAN, JJ.) Central Excise and Salt Act 1944, First Schedule, Item 18 and 68-Whether 'Nylon Twine' could be considered as 'Nylon Yam' under Item 18-Held, evidence led showed nylon twine treated as nylon yam by 18 of the first schedule to the Central Excises and Salt Act, 1944 ('Act') upto 1977. Since the assessee contended that the Nylon Twine manufactured by them was used A B c for the purpose of making fishing nets, they were permitted to avail a D partial exemption from payment of duty. With the
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