Supreme Court · 1995 INSC 307 · Decided 27 April 1995
M/S Hindustan Petroleum Corporation LTD. v. The Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1995 INSC 307 · [1995] 3 S.C.R. 839
- Case number
- CIVIL APPEAL No. 971/1986
- Decided
- 27 April 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 194~Section 35(a)-Central Excise Rules-Rules 12 and 13-lnterpretation-f'ayment of excise duty on goods exported outside lndi,,..-Rules. 12 & 13 are complementary to each other-<Joods exported from bonded warehouse under a bond-Liability to C pay duty-Claim of ofRs.18,859.50 P being the duty paid by them on Ugbt Diesel Oil supplied as Ship's stores for foreign going ships. The Diesel oil so supplied was ~barged to basic excise -duty, that is, the duty payable under the First Schedule to the Central D Excises and Salt Act read with any notification in
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