Supreme Court · 2003 INSC 167 · Decided 12 March 2003
Commissioner of Central Excise, Ahmedabad v. Jalaram Wood Crafts (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 167 · [2003] 2 S.C.R. 1047
- Case number
- CIVIL APPEAL No. 2358/2000
- Decided
- 12 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Rules, 1944: Notifica1ion No.217186 dated 2.4.1986-Exemplion under-Assessee an C SS! unil emitled to benefit of Notification No.175186 dated 1.3.1986- Manufacturing final products and inputs for use in such final products-Both, inputs and final products being specified to assessee proposing not lo allow him benefit of Notification No.217186 and demanding excise duty as its final products were cleared underfi1/I exemption-Claim of assessee that as per Explanation D lll of Notification No.175186, clearance value of inputs used in manufacture of final products
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