Supreme Court of India
G. Claridge and Company Limited v. Collector of Central Excise, Pune
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What the Court ordered
We are of the opinion that the Appel late Tribunal was right in taking the view that the egg trays and other similar products manufactured by the appellant cannot be regarded as 'containers' under the relevant items of the Excise Tariff.
Judgment, page 10
From the headnote
Central Excises and Salt Act, 1944/Central Excise Rules, 1944/ -y , Central Excise Tariff Act, 1985: First Schedule, Item No. 17 & Notifi- , cation dated 28.2.1982/Rule 8(1)/Chapter 48, Heading 48.18: 'Egg trays'-Whether regarded as 'containers'. Statutory Interpretation: Two or more words-.Coupled together · -Susceptible of analogous meaning-Interpretation of. . Words and Phrases: 'Containers'-Meaning of. The appellant was a manufacturer of egg trays and other similar items. Before the introduction of Central Excise Tariff Act, 1985 (new 1 Tariff) effective from 1.3.1986, Central Excise and
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