Supreme Court · 1997 INSC 232 · Decided 5 March 1997
M/S Indian Petrochemicals Corporation LTD. v. Collector of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 1997 INSC 232 · [1997] 2 S.C.R. 718
- Case number
- CIVIL APPEAL No. 4914/1991
- Decided
- 5 March 1997
- Bench
- A.M. AHMADI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
PETROCHEMICALS CORPORATION LTD. B .c D v. COLLECTOR OF CENTRAL EXCISE, VADODARA MARCH 5, 1997 [A.M. AHMADI, en. AND SU.TATA v. MANOHAR, J.] Central Excise Tariff Act 1985-{}zaptm 27 and 29-Raw Naptha-Ex­ empted from duty-By notification for manufacturing products enumerated in table raw naptha not diverted to manufacture Petroleum Resins-Pyrolysis Gasolene intennediate product-Totaliy exempted from payment of excise duty-Order of Tribunal set aside. The appellant was engaged in the manufacture of Ethylene, Prophylene, Benzene, Toluene and other products falling
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