Supreme Court · 2002 INSC 395 · Decided 17 September 2002
Union of India and ORS. v. Sonic Electrochem (P) LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 395 · [2002] SUPP. 2 S.C.R. 475
- Case number
- CIVIL APPEAL No. 182/1995
- Decided
- 17 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Central Excise Act
Headnote
B Cemral Excise Tari.ff Act, 1985: Schedule-Sub heading 85.16-Excise duty on plastic body of Electro Mosquito Repel/ant (EMR) and 'Fragrant Mat'-EMR exempted under C clause(d) of Notification No. 160186-CE dated 1.3.1986-Revenue issuing show cause notice to respondent-manufacturer, demanding electrical appliances' and on fragrant mat-According to the Revenue, the items were chargeable to excise duty respectively under clause 5(j) of Notification No.160186-CE dated March D /, 1986 and sub-heading 3307.49 of the Act-High Court quashed the show cause notices holding that plastic body
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