Supreme Court of India
Impression Prints v. Commissioner of Central Excise, Delhi-i
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excises and Salt Act, 1944: Section 2(/)-Manufacture-Tarif! Item 6301-Notification No. 65187- CE dated 1.3.1987-Exemption under-Assessee manufactured printed bed sheets, bed covers and pillow cases-Show cause notice issued to assessee as to why duty and penalty be not levied on these items-Under the Notification these items bore 'Nil' rate of duty "if made without the aid of power "-Hence, assessee claimed benefit of exemption under the Notification- The assessee 's claim was negatived on the ground that while manufacturing these items the assessee mixed colour with the help of a…
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Where later benches applied it
- 2025 Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & Ors.
Of those, 1 referred to
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