Supreme Court · 2010 INSC 720 · Decided 22 October 2010
M/S. Indian Oil Corporation LTD. v. COMMNR. of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 2010 INSC 720 · [2010] 13 S.C.R. 358
- Case number
- CIVIL APPEAL No. 7041/2002
- Decided
- 22 October 2010
- Bench
- D.K. JAIN, T.S. THAKUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
Central Excise Act, 1944 - Excise duty - On certain category of kerosene products - Subjected to concessional C rate by Notification Nos. 5198-CE and 5199-CE - Kerosene product cleared by assessee to industrial consumers - Entitlement of the assessee to the benefit of - Held: In view of the object of the Notifications, the benefit of concessional rate of duty is available 0nly on the D kerosene cleared by the assessee to Public Distribution System and not to industrial consumers - Central Excise Tariff Act, 1985 - Chapter sub-heading 2710.90 - Notification No.
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