1996 (2) TMI 158

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..... ing of the writ petition stating that the point raised therein is covered by the decision of the Supreme Court in Salonah Tea Co. Ltd. & Others v. Superintendent of Taxes, Nowgong & Ors. - 1988 (33) E.L.T. 249 (S.C.) = 1988 (1) SCC 401. Indeed it appears that both the counsel for the writ petition (respondent herein) and the Revenue were agreed on that score. Accordingly, it was directed that the .....

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..... ence liable to pay duty at a lower rate. 4. In similar matters we have taken the view that merely because the Central Excise Notification was not amended to include Dibrugarh district by name, simultaneously with the aforesaid bifurcation, it cannot be said that the area comprised in Dibrugarh district ceases to be in Zone 5. The zoning is areawise and the names of districts are merely descriptiv .....

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