KASHMIR POLYTEX LIMITED versus AZAD GOVERNMENT OF THE STATE OF JAMMU AND KASHMIR
Central Excise and Salt Rules 1944 R96ZZL Central Excise Act (I of 1944), Sections 2 (19), 3, 3C, 3CC, 4 and 35 & First Schedule Excise Duty, Polypropylene Bags I was charged with a busy Essex. Strips used as raw material in manufactured bags could not be comforted because such strips were assessed under Chapter R of HDG 54 04, Schedule I of the Central Excise Act, 1944, for payment of excise duty under R. Was for The 96ZZL of the Central Excise Rules, 1944, claims that it is capable of interchangeable products and that a separate entity has access to the scope of exciseable goods, Rule 96 of the Central Excise Rules 1944. There was no violation of section 3CC and 4 of the ZZL, Central. The Excise Act, 1944, were capable of selling polypropylene strips; the mere fact that they were not producing products was not enough to keep them from imposing excise duty.
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