Supreme Court · 2001 INSC 21 · Decided 11 January 2001
Collector of Central Excise, Bombay v. MIS. Shalimar Chemical Industries PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 21 · [2001] 1 S.C.R. 333
- Case number
- CIVIL APPEAL No. 2159/1991
- Decided
- 11 January 2001
- Bench
- B.N. KIRPAL, RUMA PAL, BRIJESH KUMAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
EXCISE, BOMBAY A v. MIS. SHALIMAR CHEMICAL INDUSTRIES PVT. LTD. ) JANUARY 11, 2001 . .(... [B.N. KIRPAL, RUMA PAL AND BRIJESH KUMAR, JJ.) B z-- Central Excise: Central Exe ise Rules, 1944-Chapter X-Exemption notification ta Benzene, Toluene and Xylene for specified intended use-Evidence of Rules, I 944 granting exemption from excise duty to Benzene, D Toluene and Xylene for specified intended use as solvent or diluent or thinner for manufacture of paints, varnishes, lacquers and allied materials. .... Respondent-company failed to produce end-user certificate or any other evidence,
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