Supreme Court of India
Collector of Central Excise, Guntur v. Andhra Sugar Ltd.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that in the context the Tribunal came to a C correct conclusion.
Judgment, page 5
From the headnote
Central Excises and Salt Act, 1944--Sections 11 (2) and.35 L(b) and Notifications No. 55/75 dated March 1, 1975 and No. 62/78 dated March 1, 1978-'Acetic anhydride'-Whether drug intermediate- Whether exempt from duty. Statutory Interpretation-Court to give weight to interpretation put upon statute at time of its enactment. The respondent manufactured 'Acetic Anhydride' falling under Tariff Item No. 68 of the Central Excise Tariff. It filed two refund claims In regard to the· duty paid on the acetic anhydride during the period 5th February, 1981 to 26th February, 1982, contending that the
Where later benches applied it
Of those, 1 referred to
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