Supreme Court · 2002 INSC 375 · Decided 10 September 2002
Collector of Central Excise, New Delhi v. Hindustan Sanitaryware & Industries
- Court
- Supreme Court of India
- Citation
- 2002 INSC 375 · [2002] SUPP. 2 S.C.R. 224
- Case number
- CIVIL APPEAL No. 1627/1994
- Decided
- 10 September 2002
- Bench
- S.S.M. QUADRI, S.N. VARIAVA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules, 1944: R.8(1)-Notification No. 217186 dated 2.4.1986 (as amended by C Notification No. 82!87(E)-Exempting plaster of paris, used as input, from excise duty-Manufacturer of sanitaryware-Making moulds of plaster of paris and using them as input in manufacturing sanitaryware as authorities declining to grant benefit, but Tribunal holding that exemption Notification would apply-Held, D plaster of paris which is used as input in relation to manufacture of sanitaryware (final product), is exempt under the Notification as amended. CIVIL APPELLATE
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