Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1997 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (3) TMI 101 - SUPREME COURTWhether the goods in question fall within Entry 3005.90 or they fall within the scope of Entry 90.18 within the meaning of the respective terms "others" and instruments and appliances used in surgical sciences? Whether the appellants are entitled to exemption under Notifications Nos. 339/86-C.E., dated 11th June, 1986 and 69/93-C.E., dated 28th February, 1993 respectively? Held that:- The intention of the authorities was to grant exemption to certain life saving and sight saving articles manufactured in the country and once this intention is clear from the subsequent Notifications issued under Section 5A of the Act in 1995, we do not see any reason why we should take a narrow view to confine the two items produced by the appellants to Entry 3005.90 rather than place them in the wider connotation of surgical appliances in Entry 90.18 of Chapter 90. In this view of the matter we allow these appeals, set aside the orders of the authorities below and hold that the appellants were entitled to exemption from the whole of the duty payable on the said two items. In this view of the matter, the stay granted earlier is made absolute
|