Supreme Court of India
M/s. W.P.I.L. Ltd., Ghaziabad v. Commissioner of Central Excise, Meerut, U.P.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the foregoing reasons, in our opinion, the appeals deserve to be allowed and are allowed accordingly.
Judgment, page 9
From the headnote
Central Excise Rules, 1944-Rule 8 : Parts of power driven pumps used for manufacturing pumps within the factory-Eligibility to benefit of exemptionji-0111 payment of duty-Notification No.46194, dated March 1, 1994, a composite notification incorporating earlier exemption notifications, did not show the said item to be exempted, though it had all along been exempted since 1978 in view of consistent Govt. policy Notification No.95194 issued subsequently, however, clarified that the said item was also exempted-Held, the subsequent notification was merely clarificat01y and made explicit what was
Where later benches applied it
- 2023 Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others
- 2016 M/s Colgate Palmolive (india) Ltd. v. Commissioner of Customs, Patna
Of those, 2 mentioned
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