Supreme Court · 1986 INSC 173 · Decided 18 August 1986
Union of India & ORS. v. M/S Modi Rubber Limited
- Court
- Supreme Court of India
- Citation
- 1986 INSC 173 · [1986] 3 S.C.R. 587
- Case number
- CIVIL APPEAL No. 415/1983
- Decided
- 18 August 1986
- Bench
- P.N. BHAGWATI, V. KHALID, G.L. OZA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Exemption from duty in special cases-Government issuing two Notifications on 1.8.74 and J.3.1981 using the expression "duty of excise"-Whether the said expression is limited to basic "duty of excise" r· levied under the Central Excise and Salt Act, 1944 or it covers also Efccise (goods of special im, .portancej Act, 1957 or any other kind of auxiliary duty of excise levied under a Central enactment. The manufacture of tyres is subject .to duty of excise under tbe Central Excise and Salt Tax Act, 1944. Section 3(1) of this Act provides that there shall be levied
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