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1 - 10 of 35 (0.93 seconds)Section 4 in The Central Excise Act, 1944 [Entire Act]
Rajasthan Excise Act, 1950
Section 3 in The Central Excise Act, 1944 [Entire Act]
Section 2 in Rajasthan Excise Act, 1950 [Entire Act]
Article 32 in Constitution of India [Constitution]
Article 14 in Constitution of India [Constitution]
The Central Excise Act, 1944
Additional Duties of Excise (Goods of Special Importance) Act, 1957
Union Of India vs Delhi Cloth & General Mills on 12 October, 1962
In that view of the matter etymologically the word
"manufacture" properly construed would doubtless cover the
transformation. In support of the question whether actually
there is manufacture or not various documents were attempted
to be utilised at the hearing of the application before us.
Most of these pieces of evidence cannot be admitted at this
stage but indisputably in the Indian Standard Glossary of
terms which deals with various expressions, 'Bleached
Fabric' has been defined as a fabric which has undergone
bleaching treatment and is treated by the India Standard
Institution as something different from fabric which has not
undergone the bleaching operations. Different standards are
set out by the same and the views of the Indian Standard
Institution can be looked into by the Court with certain
amount of creditability. See in this connection Union of
India v. Delhi Cloth & General Mills (supra). So far as
other evidence is concerned, as mentioned, hereinbefore, it
may not be safe to deal with the same as these were produced
at a very late stage and all the materials are not on the
record.