https://www.taxtmi.com/caselaws?id=45808 The court held that the "aluminium cans or torch bodies" produced by the petitioner are not considered "goods" under the Central Excise and Salt Act, 1944, and are therefore not subject to excise duty. The writ petition was allowed, and a writ of mandamus was issued to restrain the respondents from levying or collecting excise duty on these products. Any excise duty collected was to be refunded or adjusted, and the respondents were ordered to pay the petitioner's costs. en-us Thu, 15 Apr 1971 00:00:00 +0530 Wed, 14 Jul 2010 10:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45808 The court held that the "aluminium cans or torch bodies" produced by the petitioner are not considered "goods" under the Central Excise and Salt Act, 1944, and are therefore not subject to excise duty. The writ petition was allowed, and a writ of mandamus was issued to restrain the respondents from levying or collecting excise duty on these products. Any excise duty collected was to be refunded or adjusted, and the respondents were ordered to pay the petitioner's costs. Case-Laws Central Excise Thu, 15 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45808