Supreme Court · 2000 INSC 507 · Decided 7 November 2000
Collector of Central Excise v. Himalayan Cooperative Milk Product Union LTD.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 507 · [2000] SUPP. 4 S.C.R. 431
- Case number
- CIVIL APPEAL No. 77/1989
- Decided
- 7 November 2000
- Bench
- U.C. BANERJEE, BRIJESH KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise Laws: Central Excises and Salt Act, 1944: Item No. 68 First Schedule-Liquid Nitrogen-Excise duty-Exemption from-Held: Liquid Nitrogen falls under Item No. 68 Sch. /-Hence, not liable to excise duty if the value of the plant manufacturing it does not exceed the statutory limit-Central Excise Exemption Notification-Purpose of-Held: Benefits of exemption notification are to be provided to the investor and manufacturers-Such benefits not to be denied to those who are entitled to it by giving a different meaning other than that plainly flowing from the
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