BATA SHOE CO. (P) LTD. & OTHERS v. THE COLLECTOR OF CENTRAL EXCISE & ORS

Citation: [1985] 3 S.C.R. 960

Court: Supreme Court of India

Bench: D.A. DESAI, A.P. SEN, V. BALAKRISHNA ERADI

Case summary

The fact that on such a computation the 'article may ultimately be found to be exempted from excise duty does not have any bearing on the question of applicability of Section 4 ....

Judgment text

The fact that on such a computation the 'article may ultimately be found to be exempted from excise duty does not have any bearing on the question of applicability of Section 4 ....