Supreme Court · 2001 INSC 604 · Decided 12 December 2001
Collector of Central Excise Vadodra v. M/S. Dhiren Chemical Industries
- Court
- Supreme Court of India
- Citation
- 2001 INSC 604 · [2001] SUPP. 5 S.C.R. 607
- Case number
- CIVIL APPEAL No. 7937/1995
- Decided
- 12 December 2001
- Bench
- S.P. BHARUCHA, S.S.M. QUADRI, U.C. BANERJEE, S.N. VARIAVA, SHIVARAJ V. PATIL (5-judge bench)
- Outcome
- Directions issued
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Excise Rules, 1944 : Rule 8(1 ). Excise duty-Exemption Notification-Phrase "on which the appropri­ ate amount of duty of excise had already been paid"-Interpretation of-Held, for getting exemption goods must be made.from raw materials on which excise duty "Appropriate" rate-"Appropriate" means correct or specified rate of excise duty-Where raw material is not liable to duty or such duty is nil no excise duty is paid upon it-Notification is not applicable to goods made out o.f such ffzaterial. A Notification issued by Government
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)