Supreme Court · 1996 INSC 325 · Decided 27 February 1996
Vareli Weaves PVT. LTD. and Anr v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 325 · [1996] 2 S.C.R. 1134
- Case number
- CIVIL APPEAL No. 5318/1983
- Decided
- 27 February 1996
- Bench
- S.P. BHARUCHA, B.L. HANSARIA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32
Headnote
Customs Ta1iff Act, 1975: Section 3. Central Excise Rules, 1944: Rule 8(1). C Imp01ted Partially Oriented Yam (POY)-CounteJVailing duty-Appel- lants claim for exemption under Notification dated 28th Feb1Uary 1982-Basis of claim th°' POY was of 100 deniers and above but not above 750 of 75 deniers and above but below 100 deniers-They did so D upon the basis of a circular dated 24th September, 1980, issued by the Central Board of Excise & Customs which stated that POY was assessable to counter­ vailing duty and excise duty at the final denierage stage, that is to say,
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