Supreme Court · 2008 INSC 4 · Decided 4 January 2008
Nirlex Spares PVT. LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2008 INSC 4 · [2008] 1 S.C.R. 117
- Case number
- CIVIL APPEAL No. 5204/2001
- Decided
- 4 January 2008
- Bench
- TARUN CHATTERJEE, DALVEER BHANDARI (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
1 S.C.R.117 NIRLEX SPARES PVT. LTD. II. COMMISSIONER OF CENTRAL EXCISE (C.A. No. 5204 of 2001) JANUARY 4, 2008 (TARUN CHATTERJEE & DALVEER BHANDARI, JJ.) Central Excise Act, 1944: A B Notification No. 17511986-C. E dated 1. 3.1986 - Paragraph 7, Explanation VIII - Exemption to Small Scale C design printed by assessee on its corrugated boxes was not at all a brand name/trade name of D the Marketing Company - There is nothing to suggest that the design belonged to or was owned by Marketing Company or that it reflected any nexus between goods of assessee and the Marketing Company -
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