1975 (2) TMI 29 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad ruled in favor of the petitioner, holding that metallised yarn in the form of thin strips of laminated polyester film falls under item 15A(2) and not under entry 18. The court quashed the demand notices and restrained the authorities from proceeding further. The petition was allowed, and a writ of certiorari was issued.