Supreme Court · 2011 INSC 604 · Decided 24 August 2011

Uniflex Cables LTD. v. Commissioner, Central Excise, Surat-Ii

Court
Supreme Court of India
Citation
2011 INSC 604 · [2011] 10 S.C.R. 591
Case number
CIVIL APPEAL No. 5870/2005
Decided
24 August 2011
Bench
MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
Outcome
Case Partly allowed
Case type
Civil
Acts & sections cited
Central Excise Act

Headnote

591 UNIFLEX CABLES LTD. v. COMMISSIONER, CENTRAL EXCISE, SURAT-II (Civil Appeal No. 5870 of 2005) AUGUST 24, 2011 [DR. MUKUNDAKAM SHARMA AND ANIL R. DAVE, JJ,] A B Central Excise - Central Excise Rules, 1944 - Rules 173Q(1) and 173-B - Exemption Notification - Benefit under C - Entitlement to- parts of wind mills and specially designed devices which run on wind mills - Appellant filed declaration claiming o nil rate of duty so as to avail benefit under the aforestated notification for the insulated electrical cables manufactured by it and supplied to the manufacturers of wind mills for

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