UNION CARBIDE INDIA LIMITED v. UNION OF INDIA AND ORS

Citation: [1986] 2 S.C.R. 162

Court: Supreme Court of India

Bench: R.S. PATHAK, A.P. SEN, D.P. MADON

Case summary

The learned Judges were not impressed by the distinction attempted by the appellant and held that the manufacture of the aluminium cans fell under Entry 27(e) of the First Schedule to the Central Excises and Salt Act, 1944, which refers to "extruded shapes and sections...

Judgment text

The learned Judges were not impressed by the distinction attempted by the appellant and held that the manufacture of the aluminium cans fell under Entry 27(e) of the First Schedule to the Central Excises and Salt Act, 1944, which refers to "extruded shapes and sections...