COLLECTOR OF CENTRAL EXCISE, KANPUR v. KRISHNA CARBON PAPER CO

Citation: [1988] SUPP. 3 S.C.R. 12

Court: Supreme Court of India

Bench: SABYASACHI MUKHERJI, S. RANGANATHAN

Case summary

The Tribunal did not go into the question of the limita- The Appellate Collector, however, set aside the order of the Assistant Collector and was of the view that the carbon paper could not be classified under Tariff Item 17(2) of the Act, as it was before 1982.

Judgment text

The Tribunal did not go into the question of the limita- The Appellate Collector, however, set aside the order of the Assistant Collector and was of the view that the carbon paper could not be classified under Tariff Item 17(2) of the Act, as it was before 1982.