https://www.taxtmi.com/caselaws?id=43981 The Supreme Court allowed the appeal, overturning the Tribunal's decision. It held that the appellant's disinfectant fluids, with the ability to kill bacteria, were covered under Item 18 of the 1978 notification. The Court emphasized that the products' capability to kill germs and bacteria aligned with the broad interpretation of the exemption categories, entitling the appellant to the exemption. en-us Tue, 18 Apr 1995 00:00:00 +0530 Thu, 06 Jul 2017 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43981 The Supreme Court allowed the appeal, overturning the Tribunal's decision. It held that the appellant's disinfectant fluids, with the ability to kill bacteria, were covered under Item 18 of the 1978 notification. The Court emphasized that the products' capability to kill germs and bacteria aligned with the broad interpretation of the exemption categories, entitling the appellant to the exemption. Case-Laws Central Excise Tue, 18 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43981