# COLLECTOR OF CENTRAL EXCISE, MADRAS vs M/S I.T.C. LTD.

Court: Supreme Court of India
Date: 2003-02-06
Petitioner: COLLECTOR OF CENTRAL EXCISE, MADRAS
Respondent: M/S I.T.C. LTD.
Bench: M.B. SHAH, ARUN KUMAR

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/18880.pdf)


https://niyam.ai/judgements/supreme-court/2003/february/collector-of-central-excise-madras-vs-m-s-i-t-c-ltd