Supreme Court of India

Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co.

Neutral citation

Reported as [1988] SUPP. 3 S.C.R. 12

Bench Sabyasachi Mukharji and S. Ranganathan JJ.

Decided 16 September 1988

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the carbon paper fell under item 17(2) as it stood at the relevant period germane for this D appeal, before 1982, and not in residuary item No. 68 of C.E.T. Learned Solicitor General submitted that this amendment so far as item 17(3) was concerned was mere ciarificatory and was introduced ex abundanti cautela.

Judgment, page 16

From the headnote

Central Excises and Salt Act, 1944: Section II- -Central Excise Tariff-Items 17(2), 17(3) and 68-Carbon paper whether included in the description 'paper subjected to coating'. Construction of Statutes: Language in a taxing statute to be construed in popular sense as understood by that particular trade and not in strict technical sense. The respondent-company was engaged in the manufacture of Carbon Paper. It was served with a notice demanding central excise duty on carbon papers cleared from its factory during the period 25.3.1979 to 24.9.1979 under section Il- of the Central Excises and Salt

Authorities it was built on

1964 Md. Qasim Larry, Factory Manager, Sasa Musa Sugar Works v. Muhammad Samsuddin and Another cited by 2

Where later benches applied it

2023 Hewlett Packard India Sales Pvt. Ltd. (now Hp India Sales Pvt. Ltd.) v. Commissioner of Customs (import), Nhava Sheva relied on
2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi relied on
2023 Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others referred to
2022 Commissioner of Customs and Central Excise, Amritsar (punjab) v. M/s D.L. Steels Etc referred to
2022 State of Gujarat v. Cadila Healthcare Ltd. referred to

Of those, 2 relied on · 3 referred to

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