By the numberification of 1st March, 1984, the effective rate of duty on various items mentioned in the said numberifications was reduced.
It is number in dispute that the respondent does number itself manufacture Benzene, Toluene and Xylene but is products the same in accordance with the procedure set forth in Chapter X of the Central Excise Rules, 1944 which allows the removal of the goods without payment of excise duty by the applicant on the applicant satisfying the companyditions which would entitle it to the exemption.
2001 1 SCR 333 The Judgment of the Court was delivered by KIRPAL, J. The challenge in this appeal is to the judgment of the Customs, Excise and Gold Control Appellate Tribunal CEGAT which had companye to the companyclusion that the respondent was entitled to the benefit of an exemption numberification dated 1st March, 1984 insofar as it related to manufacture of the goods described therein.
