Supreme Court · 1980 INSC 162 · Decided 26 August 1980
Union of India & ORS. v. Ramachandra Sambhaji Kandekar ETC.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 162 · [1981] 1 S.C.R. 513
- Case number
- CIVIL APPEAL No. 1285/1970
- Decided
- 26 August 1980
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Rules 1944-Rule 8(1) Item 7-provisos-Scope' of­ Exercising the power of exemption conferred under rule 8(1) of the Central ~Excise Rules, 1944, the Central Government by a notification dated January 5, 1957 exempted certain varieties of cotton fabrics from the whole of the as under: "Cotton ·fabrics produced ............... powerlooms ............ provided that the number of :power!ooms producing cotton fabrics in such factories does not exceed four." By a notification dated November 26, 1960 a proviso was added to this item stating that
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