Supreme Court · 2004 INSC 493 · Decided 2 September 2004
Eagle Flask Industries LTD. v. The Commissioner of Central Excise, Pune
- Court
- Supreme Court of India
- Citation
- 2004 INSC 493 · [2004] SUPP. 4 S.C.R. 35
- Case number
- CIVIL APPEAL No. 4647/1998
- Decided
- 2 September 2004
- Bench
- ARIJIT PASAYAT, P.P. NAOLEKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Rules, 1944 : Rules 174 and 174-A-Plastic items falling under Chapter Headings 3924.90 and 2909.6-Exemption Notifications Nos. 53188 dated 1.3.1988 C -and 11188 (NT)-CE dated 15.4.1988-Assessee not filing classification/ declaration required under the Notifications-Claim for have to be strictly complied with-The relevant provision makes it clear that where goods are chargeable to nil rate of duty or where exemption from whole of excise duty leviable is granted, manufacturer is required to make a declaration and give the undertaking as specified-Since
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