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1999 (8) TMI 66 - SUPREME COURTWhether the duty of excise is leviable under the provisions of the Central Excise Act on the quantities of single ply straw board manufactured and cleared without payment of duty for manufacture of multiple ply straw board/straw board of higher D.G. in the same factory of production? Held that:- We are in agreement with the view expressed by the Collector (Appeals) on the interpretation of Tariff Item 17, which has been approved by the Vice President (J), with whom the Member (Technical) has concurred. That being the position, the reversal of the decision of the Bombay High Court (1987 (12) TMI 34 - HIGH COURT OF JUDICATURE AT BOMBAY) by this Court in Babubhai (1990 (12) TMI 76 - SUPREME COURT OF INDIA)), is not relevant and the same cannot be pressed into service to upset the decision of the Tribunal that both the single ply and multiple ply straw boards answer to the description of straw boards and multiple straw boards cannot be considered as paste boards even in terms of the definition given in the ISI cited by the Revenue. Appeal dismissed.
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