Supreme Court · 1991 INSC 235 · Decided 17 September 1991
Collector of Central Excise, Jaipur ETC. ETC. v. Rajasthan State Chemical Works Deedwana Rajasthan ETC.ETC
- Court
- Supreme Court of India
- Citation
- 1991 INSC 235 · [1991] SUPP. 1 S.C.R. 124
- Case number
- CIVIL APPEAL No. 3593/1989
- Decided
- 17 September 1991
- Bench
- S. RANGANATHAN, N.D. OJHA, M. FATHIMA BEEVI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF CENTRAL EXCISE, JAIPUR ETC. ETC. v. · RAJASTHAN STATE CHEMICAL WORKS DEEDW~A, ; I • .f • RAJASTHAN ETC.·:_ ETC. I 1 -· B SEPTEMBER , 17, 199~ (S. RANGANATHAN, M. FATHIMA BEEVI AND ND. OJHA, JJ.). Central Excises and Salt Act, 1944: Section 2(/), Item No. 68 of within 'process of manufacture'- Exemption-Whether available. " Worm & Phrases: "Ma11ufacturing Process" - Meaning of. I • 1l J .. By way of notification dated.18.6.1977, the Central .Government D exempted from duty all goods falling under Tariff Item No. 68 of the
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