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1 - 8 of 8 (0.24 seconds)Dunlop India Ltd vs Union Of India And Ors on 6 October, 1975
Similarly, in Dunlop India Ltd. Vs. Union of
India & Others, 1976 (2) SCC 241, this Court held:-
The Customs Tariff Act, 1975
The Central Excise Act, 1944
The Companies Act, 1956
Bharat Forge & Press Industries (P) Ltd vs Collector Of Central Excise, Baroda, ... on 16 January, 1990
Reference may
made to M/s. Bharat Forge and Press Industries (P)
Ltd. Vs. Collector of Central Excise, Baroda,
Gujarat, 1990 (1) SCC 532. It was observed in para
4 inter alia as under:-
Union Of India And Others vs Garware Nylons Ltd. Etc on 9 September, 1996
In Union of India
and others Vs. Garware Nylons Limited and others,
1996 (10) SCC 413, in para 15 this Court held as
under:-
M/S. Hindustan Ferodo Limited vs The Collector Of Central Exc on 4 December, 1996
which was the last item covered by Heading
No.38.23. The said Heading No.38.23 is only a
residuary heading covering residual product of
chemical or allied industries "not elsewhere
specified or included". In the present case
since the goods were covered by a specific heading,
i.e., Heading No. 25.01, the same cannot be
classified under the residuary heading at all.
This position is clearly laid down in Rule 3(a) of
the Interpretative Rules set out above. As per the
said Interpretative Rule 3(a), the heading which
provides the most specific description shall be
preferred to the heading providing a more general
description. This position is also well settled by
a number of judgments of this Court.
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