Supreme Court · 1994 INSC 592 · Decided 9 December 1994
M/S. Basant Industries, Agra v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1994 INSC 592 · [1994] SUPP. 6 S.C.R. 446
- Case number
- CIVIL APPEAL No. 910/1987
- Decided
- 9 December 1994
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944- Central Excise Tariff- Item No. JOA-Notification No. 85172 dated 17.3.1972- Oil driven pumps-.Supply of components by assessee-Pumps manufactured by third parties-Whether the manufacture was on behalf of assessee-Held: No-Assessee entitled to claim exemption with different units who were duly licensed under the Central Excises and Salt Act, 1944 for manufacturing pumps and power driven pumps. In October, 1977 the appellant was served with a show-cause notice by the Central Excise Department that it got the power driven pumps manufactued with brand
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