Supreme Court · 1994 INSC 415 · Decided 23 September 1994
H.M.M. Limited v. The Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1994 INSC 415 · [1994] SUPP. 4 S.C.R. 13
- Case number
- CIVIL APPEAL No. 2891/1985
- Decided
- 23 September 1994
- Bench
- R.M. SAHAI, N.P. SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Rules, 1944 : Rule &-Notification No. 201/79-CE-Exemption-Benefit of Screw Cap of Horlicks-Held: It is component part of the finished product Horlicks and C therefore entitled to the benefit of the Notification. Under Rule 8 of the Central Excise Rules, 1944, Notification No. of excisable goods on which excise duty was leviable and in the manufacture of which any goods falling under Tariff Item No. 68 of the D First Schedule to the Central Excises and Salt Act, 1944 have been used from so much of duty of excise leviable thereon as equivalent to the duty of excise
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