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2015 (4) TMI 120 - SC - Central ExciseExemption under the Notification 88/88 C.E . dated 1.3.1988 - village industries i.e. where such goods are manufactured in rural areas by registered co-operative societies, or by women's societies or by the institution recognised by village Industries Commission or Board on certain conditions which are laid down in the said Notification - Held that:- it has been established by the respondent that the conditions contained in the exemption Notification are satisfied. Not only this, the respondent is armed with a certificate issued by the Department of the Electronic to the effect that the individual components were assembled in the factory of the respondent which is in a rural area. - No question of law which arises for consideration - Decided against Revenue.
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