Supreme Court · 2005 INSC 502 · Decided 7 October 2005
M/S. Compack PVT. LTD. v. Commissioner of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2005 INSC 502 · [2005] SUPP. 4 S.C.R. 281
- Case number
- CIVIL APPEAL No. 8030/2004
- Decided
- 7 October 2005
- Bench
- S.B. SINHA, R.V. RAVEENDRAN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Central Excise-Exemption Notification-Rules of Interpretation-Held, a Notification has to be construed literally in terms of the language used therein-An eligibility criteria has to be construed strictly-Once the eligibility clause is satisfied, exemption clause may then be given a liberal manufactured exclusively out of base paper rejected. A B c Central Excise-Exemption Notification No.67182-CE dt. 28.2.1982 as amended on 28.2.1993-Central Excise Rules 1944, Rule 8, 57 G, Section AA D of Chapter V-Custom Tari.ff Act 1975, Section 3-Central Excise Tari.ff Act 1985, Chapter
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