Supreme Court · 1995 INSC 357 · Decided 9 May 1995
Kirloskar Oil Engines LTD v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 357 · [1995] SUPP. 1 S.C.R. 90
- Case number
- CIVIL APPEAL No. 225/1991
- Decided
- 9 May 1995
- Bench
- R.M. SAHAI, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 : First Schedule Item 34- A. Excise Duty-'Thrust washers~ 'Thrust half washers' and 'Wrapped C bushes'--Exclusive use in motor vehicles-Clearance of goods under Notifica­ tion providing exemption-Meeting between Excise Board and Trade Repre­ to supports decision-Issue of trade notice and levy of duty on goods cleared-Held not proper-Matter remitted to High Court for redetennination. D The appellant-Company was manufacturing bushes and washers which were exclusively used in motor vehicles. It cleared these goods under notification
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