Supreme Court · 2005 INSC 377 · Decided 24 August 2005
Impression Prints v. Commissioner of Central Excise, Delhi-I
- Court
- Supreme Court of India
- Citation
- 2005 INSC 377 · [2005] SUPP. 2 S.C.R. 904
- Case number
- CIVIL APPEAL No. 3536/2000
- Decided
- 24 August 2005
- Bench
- S.N. VARIAVA, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Section 2(/)-Manufacture-Tarif! Item 6301-Notification No. 65187- CE dated 1.3.1987-Exemption under-Assessee manufactured printed bed sheets, bed covers and pillow cases-Show cause notice issued to assessee as to why duty and penalty be not levied on these made without the aid of power "-Hence, assessee claimed benefit of exemption under the Notification- D The assessee 's claim was negatived on the ground that while manufacturing these items the assessee mixed colour with the help of a colouring machine which was operated with the aid of
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