Supreme Court of India

Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise, Baroda

Neutral citation

Reported as [1990] 2 S.C.R. 797

Bench S. Ranganathan and A.M. Ahmadi JJ.

Decided 26 April 1990

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.

7 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons discussed above, we accept the appellant's sub- F mission that 'coated paper' in the second proviso refers,pn!y to coated paper used for industrial purposes and not to ooated vaneties of print ing and writing paper.

Judgment, page 16

From the headnote

Central Excises And Salt Act, 1944/Central Excise Rules, ''1" 1944: Sections 4, 35C/First Schedule, Item 17, Rule 8( 1), and Notifica- lion Nos. 24 of 1984. 25 of 1984 and Provisoes and 45 of 1985-Excise Duty-Concessional rates on paper and paper board-Exception clause-Interpretation of-Art paper, and chromo paper-Whether c entitled to exemption-Principle of noscitur a sociis-Applicability of. Notifications No. 24 and 25 of 1984 under rule (1) of the Central ·~ Excise Rules, were issued on 1.3.1984 in respect of paper and paper board falling_under item 17(1) of the first schedule to the

Where later benches applied it

2013 Maharshi Mahesh Yogi Vedic Vishwavidyalaya v. State of M.P. & Ors. relied on
2025 A. Raja v. D. Kumar referred to
2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons referred to
2023 M/s. D. N. Singh v. Commissioner of Income Tax, Central, Patna and Another referred to
2015 M/s. Coastal Paper Ltd. v. Commnr. of Central Excise, Visakhapatnam referred to
2014 Association of Unified Tele Services Providers & Others v. Union of India referred to
2013 Prabhudas Damodar Kotecha & Ors. v. Manhabala Jeram Damodar & Anr. referred to

Of those, 1 relied on · 6 referred to

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