Supreme Court of India

Collector of Central Excise, Bombay-i & Anr. v. Parle Exports (p) Ltd.

Neutral citation

Reported as [1988] SUPP. 3 S.C.R. 933

Bench Sabyasachi Mukharji and S. Ranganathan JJ.

Decided 22 November 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

For the aforesaid reasons, the appeals have to be allowed and the decision of the Tribunal reversed.

Judgment, page 17

From the headnote

Central Excises and Salt Act, 1944/Central Excise Rules, 1944: Sections 6 and 35L(b) First Schedule Tariff Item No. 68/Rules 8, 9( 1), 53, 173 and 174 and Notification No. 55175 dated March 1, 1975-Non-alcoholic beverages-Question of dutiability-Gold Spot base/ Limca base/Thumps Up base-Not intended to be given exemption. Statutory Interpretation: Courts to give weight to interpretation put upon statute at the time of its enactment. c Fiscal Statute/ Notification-Interpretation at time of enact- ment/issue-To be given due weight-Two views possible that in favour of assessee w be odopted. The

Authorities it was built on

1952 The State of Bombay v. Virkumar Gulabchand Shah cited by 6
1988 Collector of Customs, Bombay v. Swastic Woollen (p) Ltd. & Ors. cited by 3

Where later benches applied it

2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors. relied on
2025 The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr. referred to
2025 M/s Stemcyte India Therapeutics Pvt. Ltd. v. Commissioner of Central Excise and Service Tax, Ahmedabad -iii referred to
2023 Heinz India Limited v. The State of Kerala referred to
2022 The State of Maharashtra v. Shri Vile Parle Kelvani Mandal & Ors. referred to

Of those, 1 relied on · 4 referred to

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