1986 (1) TMI 112

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..... d counsel for the respondents. 2. The question involved in this writ petition is whether the value of the packing material, in which the carton containing the dry cells are sold to the wholesalers, is also to be taken into consideration for the purpose of excise duty leviable on the dry cell. A similar matter had earlier come for consideration in a writ petition before this court and this court .....

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..... has been laid down in the case of Union of India v. Bombay Tyre International 1983 E.L.T. 1898 (S.C.) = (1984) 1 SCC 467 which case has been referred to in the later decision of the Union of India v. Godfrey Philips India Ltd. (Supra). The learned counsel further urged that there is no basic change in the law to warrant complete exemption of excise duty on the packing material. The observations ma .....

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..... led by the petitioner on the ground that the matter was sub judice before the Supreme Court. Admittedly, the point had been raised earlier in this court and had been decided against the petitioner. The petitioner has filed a special leave petition before the Supreme Court and is pending there. The petitioner now seeks quashing of the impugned order and a direction to the respondents not to add the .....

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