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        Central Excise

        1997 (1) TMI 84 - SCH - Central Excise

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        Supreme Court rules armatures not exempt from excise duty, likened to rotors. No costs awarded. The Supreme Court dismissed the appeal on excise duty exemption for armatures, ruling that armatures are akin to rotors in function and characteristics. ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Supreme Court rules armatures not exempt from excise duty, likened to rotors. No costs awarded.

                                The Supreme Court dismissed the appeal on excise duty exemption for armatures, ruling that armatures are akin to rotors in function and characteristics. No costs were awarded. (Citation: 1997 (1) TMI 84 - SC)


                                The Supreme Court dismissed the appeal regarding excise duty exemption for armatures, stating that armatures are considered to fall within the meaning of rotors due to similar function and characteristics. No costs were awarded. (Citation: 1997 (1) TMI 84 - SC)
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