Supreme Court · 1995 INSC 269 · Decided 18 April 1995
M/S. Bombay Chemical Private Limited v. The Collector of Central Excise, Bombay I, Bombay
- Court
- Supreme Court of India
- Citation
- 1995 INSC 269 · [1995] 3 S.C.R. 369
- Case number
- CIVIL APPEAL No. 2276/1986
- Decided
- 18 April 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act/Rules, 1944: Rule 8( l}-First Schedule-Item 68-Notification No. 55/75 CE dated 1.3.1975 as amended A B by Notification No. 62178 dated 1.3.1978-Disinfectant fluids--Wliether falls under item no. 18 of the amended Notification and entitled to exemp- C tion-He/d : Yes. disinfectant fluids and claimed exemption under Notification No. 55175-CE dated 1.3.1975, as amended by notification No. 62178 dated 1.3.1978. As per the amended notification item 18 was added which included insecticides, pesticides, weedicides and fungicides. The Assistant Collector
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