Supreme Court · 1996 INSC 660 · Decided 9 May 1996
Collector of Central Excise, Baroda v. MIS. M.M. Khambhatwala
- Court
- Supreme Court of India
- Citation
- 1996 INSC 660 · [1996] SUPP. 2 S.C.R. 608
- Case number
- CIVIL APPEAL No. 4032/1987
- Decided
- 9 May 1996
- Bench
- SUJATA V. MANOHAR, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises & Salt Act 1944---Tariff 14 F-Notification No 80180- CE dated 19.6.1980-Exemption Agarbattis manufacture of-outside factory premises-Without aid of powe1-Heid, cannot be considered as manufacture C and hence cannot be clubbed with goods manufactured in factory premises. The and Tariff Item 68 in their own factory and were availing exemption from duty and licensing control under Notification No. 105/80- D CE dt. 19/6/80. Apart from these the respondents were getting Agarbattis, amla podi, dhup etc. manufactured by house-hold ladies \\ithout the aid of pon'er,
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