Supreme Court · 2003 INSC 163 · Decided 11 March 2003
Collector of Central Excise, New Delhi v. M/S. Universal Electrical Industries and ANR.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 163 · [2003] 2 S.C.R. 920
- Case number
- CIVIL APPEAL No. 11441/1995
- Decided
- 11 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, l 985 Centrgl Excise Rules, l 944 Schedztle/r.8-Specified inputs and finished products-Computation of aggregate value-Notification No. l 75186 dated 1.3. 1986-Explanations II and III-Exemption to Small Scale !ndustries:_Assessee, an SS! unit Manufacturing final products final products-Computation of D aggregate value for levy of excise duty-Assessee contending that for the purpose of computing aggregate value of clearances under the Notification, the clearances of excisable goods which are chargeable to 'nil' rate of i:futy or which are exempted from the whole
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