Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (7) TMI 646 - CEGAT, NEW DELHIExtract: .......efined in the Act should be understood in the same sense if used in the Rules and notifications issued under the said Act. Further in the case of Gujarat State Fertilizers Co. - 1997 (91) E.L.T. 3 (S.C.), it was held that Chapter Notes of the Tariff Chapter referred to in the notification have to be read as part and parcel of the said notification.
|