1995 (3) TMI 112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Flash Light Industries Limited v. Union of India [1985 (22) E.L.T. 3] affirming the decision of the Allahabad High Court reported in 1985 (19) E.L.T. 68 held that since the razors manufactured by the appellant were not wholly made of plastic but were made of plastic and an iron rod, the same could not be said to be covered by the exemption Notification No. 182/82-C.E., dated 11-5-1982. The razor ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ignored by the Tribunal. It appears that the latter decision was cited before the Tribunal and the Tribunal did not place reliance on it holding that the decision in Geep Flash Light Industries case was a later decision although rendered by two learned Judges of this Court and the same was required to be followed. While this reasoning may not be wholly appropriate, we have perused both the decisio....