Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Liquid Nitrogen Excise duty |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Excise Laws: Central Excises and Salt Act, 1944: Item No. 68 First Schedule-Liquid Nitrogen-Excise duty-Exemption from-Held: Liquid Nitrogen falls under Item No. 68 Sch. I-Hence, not liable to excise duty if the value of the plant manufacturing it does not exceed the statutory limit-Central Excise and Salt Rules, 1944-Notification No. 105/80-CE dated 19.6.1980.Exemption Notification-Purpose of-Held: Benefits of exemption notification are to be provided to the investor and manufacturers-Such benefits not to be denied to those who are entitled to it by giving a different meaning other than that plainly flowing from the notification-Interpretation of Statutes. Words and Phrases: "Said goods"-Meaning of-In the context of Notification No. 105/80- CE dated 19.6.1980 Central Excises and Salt Act, 1944. |
Judge | Hon'ble Mr. Justice Brijesh Kumar |
Neutral Citation | 2000 INSC 507 |
Petitioner | Collector Of Central Excise |
Respondent | Himalayan Cooperative Milk Product Union Ltd. |
SCR | [2000] Supp. (4) S.C.R. 431 |
Judgement Date | 2000-11-07 |
Case Number | 22 |
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