https://www.taxtmi.com/caselaws?id=42951 The court interpreted the phrase "specified goods" in Notification No. 198/76 dated June 16, 1976, for excise duty exemption. The petitioner, a wire rope manufacturer, sought refunds for excise duty paid in certain years. The court held that "specified goods" referred to excisable goods specified in the law, ruling in favor of the petitioner and granting relief. The court did not address other issues raised, making the rule absolute without costs and directing parties to receive a copy of the judgment for further action. en-us Fri, 18 Jan 1991 00:00:00 +0530 Tue, 15 Jun 2010 12:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42951 The court interpreted the phrase "specified goods" in Notification No. 198/76 dated June 16, 1976, for excise duty exemption. The petitioner, a wire rope manufacturer, sought refunds for excise duty paid in certain years. The court held that "specified goods" referred to excisable goods specified in the law, ruling in favor of the petitioner and granting relief. The court did not address other issues raised, making the rule absolute without costs and directing parties to receive a copy of the judgment for further action. Case-Laws Central Excise Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42951