Supreme Court · 1989 INSC 296 · Decided 28 September 1989
Wallace Flour Mills Company LTD. v. Collector of Central Excise, Bombay, Division III.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 296 · [1989] SUPP. 1 S.C.R. 311
- Case number
- CIVIL APPEAL No. 3544/1989
- Decided
- 28 September 1989
- Bench
- SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act 1944/Central Excise Rules, 1944, Sec- tions 2(d) and 35L/Rule 9A-Excise Duty-Realisation of-May be postponed for administrative convenience to date of·removal of goods c from factory. The appellant is a mannfacturer of various types of food pr<idncts known as under Heading No. 1902.10 of the Central Excise Tariff Act. The said goods bad been I> made dutiable only by the Finance Bill 1987-88 with effect from 1st March, 1987. The appellant ct8imed that their pre-budget stocks of fully manufactured non-excisable goods were entitled to duty free
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