Supreme Court · 2001 INSC 20 · Decided 11 January 2001
Union of India and Ors v. Nandi Printers PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 20 · [2001] 1 S.C.R. 329
- Case number
- CIVIL APPEAL No. 392/1992
- Decided
- 11 January 2001
- Bench
- B.N. KIRPAL, RUMA PAL, BRIJESH KUMAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B ' Central Excise and Salt Act, 1944: Tariff Item No. 68-Exemption Notification-Printed cartons-Small- scale industry-Classification of-Assessee manufactured playing cards as c well as printed cartons-Excise duty on printed cartons exempted-However, - benefit of exemption not available if limit-But takin~ into considerction the aggregate value of playing cards and printed cartons the excise authorities held that the assessee was not a small-scale industry entitled to claim D exemption of excise duty on playing cards-High Court allowed the writ petition on the ground that
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