ASIAN PAINTS INDIA LTD. versus COLLECTOR OF CENTRAL EXCISE
Determining that the items contained in Item 14 (i) (3) (iv) of the Central Excise and Salt Act 1944 Schedule I, Items 14 (i) (3) (IV) and 14 (i) (5) Plastic emulsion paint. Item 14 (i) not (5) After considering the structure, properties, consumer and how this article is known in the trade, any wrongdoing in the law reached the relevant and legitimate facts of the Supreme Court. The search was not denied.
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