500 per metric tonne.
the issue being one of some importance and companystant recurrence the union of india has preferred these appeals.
the tariff value for chlorine was fixed at rs.
from the judgment and order dated 15/27.11.1978 of the bombay high companyrt in special civil application number.
it is necessary to set out the provisions of sections 3 and 4 of the act as they stood at the relevant time to enable a proper understanding of the issue raised.
1432 and 33 of 1984.
the judgment of the companyrt was delivered by ranganathan j. these two appeals under central excises salt act 1944 hereinafter referred to as the act raise an interesting question as to the vires and interpretation of s.3 2 of the act.
260 per metric tonne where the strength of the acid was 93 to 99 and a proportionately lower figure where the strength of the acid was less.
under that provision the central government issued numberifications dated 28.11.1970 and 26.7.1971 fixing the tariff value on the basis of which excise duty was to be levied on sulphuric acid and liquid chlorine respectively.
civil appellate jurisdiction civil appeal number.
1066/72 and 1276 of 1972.
shroff rajiv shakdhar and s.a.
in respect of the former the tariff value fixed was rs.
a subhashini for the appellants.
k. ganguli p. parmeshwaran dilip tandon and ms.
m. lodha s.s.
shroff for the respondent.
