Supreme Court · 1997 INSC 1 · Decided 6 January 1997
National Organic Chemical Industries LTD. v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 1997 INSC 1 · [1997] 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 3828/1990
- Decided
- 6 January 1997
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Excise Law: Central Excises and Salt Act, 1944: Items 11-AA(2) and 68. Ethylene, butylene and propylene-Delived not directly from cmde C petroleum but from raw naphtha-Held: such products were covered by Item 11-AA (2) and not residumy Item 68--0rdinmy mean.i.ug has to be given to words emption Notification dated 21.12.1967. Words and Phrases: "Delived from''-Meaning of-Jn the context of Item 11-AA(2) in Schedule I to Central Excises anJ! Salt Act, 1944. D The appellants were a refinery, recognised to be such by the Union of India and manufactured ethylene,
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