Supreme Court · 2006 INSC 917 · Decided 28 November 2006
Commissioner of Central Excise, Chandigarh v. M/S Khanna Industries and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 917 · [2006] SUPP. 9 S.C.R. 725
- Case number
- CIVIL APPEAL No. 4192/2001
- Decided
- 28 November 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985; Sub-headings 8481.80 and 8481.99; Notific_ation No. 175186-CE: B Exemption Notification-Applicability of-Assessees manufacturing C brass sanitary fittings affixing thereon label printing brand name of another firm and availing exemption under a Notification-Denying appeal, CEGA T remanded the matter to Revenue for de novo decision-Revenue confirmed demand of duty-Reversed by Appellate Authority-Affirmed by CEGAT-On appeal, D Held: Notification in question is goods specific-Manufacturer claiming exemption must be eligible in respect of the specified goods
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