https://www.taxtmi.com/caselaws?id=40835 The High Court dismissed the writ petition, holding that the paper maker's felts manufactured by the petitioner are classified as fabrics under Items 19 and 21 of the Central Excises and Salt Act, 1944. The court relied on Supreme Court precedents and the Indian Standards Institute's definitions, rejecting the petitioner's arguments based on affidavits and previous judicial decisions. The petition was dismissed with costs, and the counsel's fee was set at Rs. 500. en-us Fri, 29 Feb 1980 00:00:00 +0530 Sat, 15 May 2010 12:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40835 The High Court dismissed the writ petition, holding that the paper maker's felts manufactured by the petitioner are classified as fabrics under Items 19 and 21 of the Central Excises and Salt Act, 1944. The court relied on Supreme Court precedents and the Indian Standards Institute's definitions, rejecting the petitioner's arguments based on affidavits and previous judicial decisions. The petition was dismissed with costs, and the counsel's fee was set at Rs. 500. Case-Laws Central Excise Fri, 29 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40835