Supreme Court · 2004 INSC 308 · Decided 24 April 2004
Collector of Central Excise, Jaipur v. M/S. Hindustan Zinc LTD., Sinc Smelter, Debari DISTT. Udaipur, Rajasthan
- Court
- Supreme Court of India
- Citation
- 2004 INSC 308 · [2004] 3 S.C.R. 525
- Case number
- CIVIL APPEAL No. 2467/1999
- Decided
- 24 April 2004
- Bench
- S.N. VARIAVA, H.K. SEMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise and Tariff Act, 1985; Exemption Notification No.217186- CE dated April 2, 1986: c Exemption Notification-Benefits of-Inputs-Lead sheets with header attached thereon-Tribunal holding lead input sheets eligible for benefits of the Notification but not Held: Notification exempts inputs only-Since lead/aluminium sheets and not the headers are input, benefits of Notification would only be available to the sheets. D The question which arose in these appeals was as to whether the benefits of Notification No.217/86-CE dated April 2, 1986, issued by
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