Supreme Court · 1977 INSC 108 · Decided 7 April 1977
Union of India and ORS. v. Gujarat Woollen Felt Mills
- Court
- Supreme Court of India
- Citation
- 1977 INSC 108 · [1977] 3 S.C.R. 472
- Case number
- CIVIL APPEAL No. 1037/1971
- Decided
- 7 April 1977
- Bench
- M. HAMEEDULLAH BEG, A.C. GUPTA, P.S. KAILASAM (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
. Central Excises and Salt Act, 1944-Schedule I Entry 21-Non-woven felts 1nan1.:'faptured out of ·v.·oollen fibres by machine pressing, whether "woollen (cbncs' for the purpose of levy of excise duty-Rule of interpretat!on of items 111 a statute. 1 An excise duty o~ Rs. 550~~.87 Excise authont1es ·treating the non-woven felts manufactured by ~hem as "'••oollen fabrics" covered by entry 21 in Schedule I to the Central Excises and Salt Act, 1944. The Gujarat High. Court allowed the writ petition filed by the respondent and held that the
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