Supreme Court · 2011 INSC 40 · Decided 13 January 2011
M/S. Usha Rectifier CORPN. (I) LTD. (Presently Known As M/S. Usha (I) LTD.) v. Commissioner of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2011 INSC 40 · [2011] 1 S.C.R. 347
- Case number
- CIVIL APPEAL No. 6866/2000
- Decided
- 13 January 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
347 M/S. USHA RECTIFIER CORPN. (I) LTD. (PRESENTLY A ~· KNOWN AS M/S. USHA (I) LTD.) v. COMMISSIONER OF CENTRAL EXCISE, NEW DELHI (Civil Appeal no.6866 of 2000) JANUARY 13, 2011 B [DR. MUKUNDAKAM SHARMA AND -r ANIL R. DAVE, JJ.) Central Excise Rules, 1944: rr.9 and 49, explanation - c of testing equipment was avoided to save foreign exchange and parts and components were purchased to D develop the testing equipment - Demand of duty on testing equipment - Held: Duty payable on the testing equipment - - It was admitted by the assessee that they had undertaken such
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