Supreme Court · 2017 INSC 1036 · Decided 12 October 2017
Commissioner of Central Excise & Service Tax, Bangalore v. Mis Karnataka Soaps & Detergents LTD.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1036 · [2017] 10 S.C.R. 148
- Case number
- CIVIL APPEAL No. 4822/2015
- Decided
- 12 October 2017
- Bench
- MADAN B. LOKUR, S. ABDUL NAZEER, DEEPAK GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Tariff Act, 1985 - Chapter Sub-Heading 3302.90 of First Schedule - Exemption of excise duty on perfiunery compound - Odoriferous compound prepared by the respondent was applied to agarbathis to complete the process - The Central Board of Excise and Customs issued a circular in 1999 which clarified that the odor(ferous substance, not capable of being bought and sold in the market in the normal course of trade, was not excisable - Before that, respondent was paying excise duty with respect to these
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