https://www.taxtmi.com/caselaws?id=41743 The SC allowed the appeals and dismissed the writ petition, holding that notifications issued under Rule 8(1) of the Central Excise Rules, 1944 without reference to other statutes confer exemption only for excise duty payable under the Central Excises and Salt Act, 1944 (basic duty), and do not extend to special, additional or auxiliary excise duties levied under other enactments. The Court upheld the Central Excise Laws (Amendment and Validation) Act, 1982 as declaratory and constitutionally valid. The respondents/appellants and petitioners must pay the costs of the Union of India. en-us Mon, 18 Aug 1986 00:00:00 +0530 Wed, 29 Oct 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41743 The SC allowed the appeals and dismissed the writ petition, holding that notifications issued under Rule 8(1) of the Central Excise Rules, 1944 without reference to other statutes confer exemption only for excise duty payable under the Central Excises and Salt Act, 1944 (basic duty), and do not extend to special, additional or auxiliary excise duties levied under other enactments. The Court upheld the Central Excise Laws (Amendment and Validation) Act, 1982 as declaratory and constitutionally valid. The respondents/appellants and petitioners must pay the costs of the Union of India. Case-Laws Central Excise Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41743