Supreme Court · 1994 INSC 504 · Decided 8 November 1994
M/S. S.G. Glass Works Private LTD. v. Collector of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 1994 INSC 504 · [1994] SUPP. 5 S.C.R. 305
- Case number
- CIVIL APPEAL No. 2859/1986
- Decided
- 8 November 1994
- Bench
- R.M. SAHAI, N. VENKATACHALA (2-judge bench)
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944-Section 35 A (2)-Notification No. 329177 dated 26th November 1977-Exemption from payment of excise duty-Glassware produced by semi-automatic process-Benefit of exemption limited to such glassware in production of which molten glass C was taken in first mould of exemption irrespective of whether it was used at first or second mould Notification No. 329n7 was issued which granted partial exemption of excise duty over and above 18% ad-valorem to glassware produced D manually and 24o/o ad-valorem to glassware produced by semi­ automatic process.
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