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Godrej Industries Ltd, a manufacturer of liquid hair dye, was served with three demand notices for excise duty at the rate of 105% under Tariff Item 14F (hair lotion) for the period January‑December 1982. The company argued that its product, being a hair colouring agent, fell under the residuary …
Frick India Ltd., a licensed manufacturer of air‑conditioning and refrigeration equipment, cleared cooling coils, condensers and compressors for cold‑storage and ice‑factory plants and paid excise duty under Tariff Item 29A(3). The company claimed a refund, arguing that these parts were not …
Atul Products Ltd manufactured synthetic organic dyes (cibagenes and cibanogenes) and relied on Notification No. 180/61 dated 23 November 1961, which exempted dyes from excise duty if they were produced from other dyes on which duty had already been paid. The basic dyes used were manufactured before …
