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1987 (9) TMI 165 - CEGAT, NEW DELHIExtract: .......er No. 182-188-C, dated 11.2.1987 in the case of Collector of Central Excise, Kanpur v. M/s. Indian Oil Corporation). In view of the above, we hold that the cartons manufactured by the respondents are eligible for the benefit of the notification as claimed by respondents and allowed by the Collector (Appeals). 10. The appeal is therefore dismissed.
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