Supreme Court · 2005 INSC 91 · Decided 22 February 2005
M/S. W.P.I.L. LTD., Ghaziabad v. Commissioner of Central Excise, Meerut, U.P.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 91 · [2005] 2 S.C.R. 246
- Case number
- CIVIL APPEAL No. 4228/1999
- Decided
- 22 February 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules, 1944-Rule 8 : Parts of power driven pumps used for manufacturing pumps within the C factory-Eligibility to benefit of exemptionji-0111 payment of duty-Notification No.46194, dated March 1, 1994, a composite notification incorporating earlier exemption notifications, did not it had all along been exempted since 1978 in view of consistent Govt. policy­ Notification No.95194 issued subsequently, however, clarified that the said D item was also exempted-Held, the subsequent notification was merely clarificat01y and made explicit what was implicit-Hence, exemption
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