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Barnagore Jute Factory Co. And Ors. vs Inspector Of Central Excise And Ors. on 3 December, 1991
cites
The Central Excise Act, 1944
The Industries (Development And Regulation) Act, 1951
Section 100 in The Code of Civil Procedure, 1908 [Entire Act]
Section 1 in The Central Excise Act, 1944 [Entire Act]
Section 55 in The Central Excise Act, 1944 [Entire Act]
Section 9 in The Industries (Development And Regulation) Act, 1951 [Entire Act]
Section 6 in The Industries (Development And Regulation) Act, 1951 [Entire Act]
Central Excise Tariff Act, 1985
Harakchand Ratanchand Banthia And Ors. ... vs Union Of India And Ors on 30 April, 1969
In this context, we may recall the observations of this Court in Harakchand v. Union of India [1970] S.C. 1453 at [1461] to the effect that "there was no scientific or logical scheme in the classification of First Schedule of the Act 65 of 1951, but it is a mere enumeration and grouping of various items". Indeed, the Calcutta High Court has held, relying upon the said decision that the word "Textiles" in heading 23 does not qualify sub-heading 2 of heading 23.