Union Of India (Uoi) vs Godrej Soaps Ltd. And Anr. on 23 February, 1988

JUDGMENT

Lentin, J.

1. The respondents’ Dettol soap is packed in a paper and thereafter with a softner which is covered by a wrapper. Admittedly, on these three entities the requisite duty has been paid by the respondents.

2. However, what the appellants seek is that the respondents should also pay duty on the corrugated cardboard boxes which is used for transporting the Dettol Soaps already packed in the manner stated earlier. Such a contention is untenable.

3. Reliance by the appellants’ learned Counsel Mr. Rege on 27 E.L.T. 563 1987 ECR (10) 625 S.C. can avail the appellants nothing as that decision is irrelevant to the facts of the present case.