COLLECTOR OF CENTRAL EXCISE, BOMBAY-II v. KIRAN SPINNING MILLS, KOLSHET ROAD, THANE

Citation: [1988] 2 S.C.R. 1006

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

The Collector held that the so-called 'crimpled uncut waste' purchased by the respondents was, in fact, polyester fibre tow and the staple fibre which were commercially two distinct products and the respondents had carried on manufacture of polyester staple fibre from tow...

Judgment text

The Collector held that the so-called 'crimpled uncut waste' purchased by the respondents was, in fact, polyester fibre tow and the staple fibre which were commercially two distinct products and the respondents had carried on manufacture of polyester staple fibre from tow...