Supreme Court of India
Oswal Agro Mills Ltd. v. Collector of Central Excise and Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
Central ..xcises and Salt Act, 1944: First Schedule, Item 15-Soap-Toilet Soap-"Household" and "other sorts"--Interpretation of "Toilet Soap"-Whether household soap within the meaning of Tariff item 15 (1). Interpretation of statutes; In interpreting a provision nothing 10 be added or deleted-Object of Leglsla1ttre 10 be gathered from the language used. The appellant-Mills claimed that the"toilet soaps" produced by them were bath soaps falling under tariffitem 15 (1) of the First Schedule (House· hold) to the Central Excises and Salt Act, 1944, but the Assistant Collector cJassified the same
Authorities it was built on
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
Of those, 1 relied on
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