Supreme Court · 1996 INSC 783 · Decided 24 July 1996
M/S. L.D.L. Chemicals LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 783 · [1996] SUPP. 3 S.C.R. 881
- Case number
- CIVIL APPEAL No. 1589/1991
- Decided
- 24 July 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: First Schedule-Tmiff Item 14HH and 68. Central Etcise Rules, 1944: Chapter X-Ru/es 8 and 192. Sale of Goods Act, 1930 : Section 64A. A B c Excise duty-Exemption from-Appellant manufactwing C\)Jiosives fron1 a1111noni11111 nitrate n1elt 80o/i~A111111onhun nitrate as a fenilizer under D Tmiff Item 14HH-Exempli011 from whole of excise duty leviable on am­ moniwn nitrate under Notification No. 164/ 1969 dated 11th June, 1969-Ap­ ]Jellant enjoying the benefit of the said exen1ption notification-Subsequently said anunonilun nitrate reclassified
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