Supreme Court · 2015 INSC 400 · Decided 12 May 2015
Commissioner of Central Excise, Vadodara v. Indian Petrochemicals CORPN. LTD. &ANR.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 400 · [2015] 7 S.C.R. 1046
- Case number
- CIVIL APPEAL No. 3623/2005
- Decided
- 12 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- IPC
Headnote
Central Excise Tariff Act, 1985: Chapter heading 27. 11- Petroleum gases and other gas­ eous hydrocarbons - Notification No. 612000-C.E. dated 01. 03. 2000- Interpretation of- Partial exemption from pay­ ment of duty, in terms of Notification No. 612000-C.E. dt 0 01. to -Assessee manufacturing pet­ rochemical, C4 Raffinate- Department classifying the prod­ uct under Chapter Heading 2711.12 as butylenes, issued show cause notice to assessee demanding differential 8% duty-Assessee's case that product classified under chap- E ter sub-heading 2711.19
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