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1996 Supreme(SC) 1645
SUPREME COURT OF INDIA
S P Bharucha, Suhas C Sen
JIYAJEERAO COTTON MILLS LTD., APPELLANTS
VERSUS
COLLECTOR OF CENTRAL EXCISE, INDORE, RESPONDENT.
Civil Appeal No. 2685 of 1985, decided on October 8, 1996.
The appellant's drill falls outside the definition of 'Controlled Cloths' and does not obtain the benefit of the amended notification.
Headnote:
Controlled Cloths - Customs, Excise and Gold (Control) - The appellant's drill falls outside the definition of 'Controlled Cloths' and does not obtain the benefit of the amended notification.
Fact of the Case:
The appellant's drill falls outside the definition of 'Controlled Cloths' and does not obtain the benefit of the amended notification.
Finding of the Court:
The appeal is dismissed with no order as to costs.
Issues:
Ratio Decidendi: The appellant's drill falls outside the definition of 'Controlled Cloths' and does not obtain the benefit of the amended notification.
Final Decision: The appeal is dismissed with no order as to costs.
ORDER
1. We have read the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal and the notification is amended. We have also seen the meaning of the words "Controlled Cloths". Since the drill manufactured by the appellant falls outside the definition of "Controlled Cloths" it does not obtain the benefit of the amended notification.
2. The appeal is accordingly dismissed with no order as to costs.
