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Flash Laboratories Ltd. Vs. Collector of Central Excise, New Delhi

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4(4); ;Central Excise Act, 1944 - Sections 4, 4(1) and 4(4)

Reported in : AIR2003SC1894; [2003]116CompCas577(SC); 2003(85)ECC510; 2003(151)ELT241(SC); (2003)2SCC86; [2002]SUPP5SCR698

K.G. Balakrishnan, J.1. Both these appeals are filed by Messrs. Flash Laboratories Limited, acompany engaged in the manufacture of tooth paste ('Prudent'), falling under chapter Heading 3306.00 of the schedule to the Central Excise Tariff Act,...