H.M.M. Limited v. Collector of Central Excise

M/S. Coastal Paper Ltd vs. Commnr. of Central Excise, Visakhapatnam

…td. and Others3 where this Court remarked that 'purpose and policy decision behind the notification should not be defeated by giving it some meaning other that what is clearly and plainly flowing from it. At this stage, it would also be pertinent to 2 (1996) 11 SCC 332 3 (2000) 8 SCC 642 Civil Appeal No. 4908 of 2005 Page 20 of 27 Page 21 JUDGMENT refer to another judgment of this Court in Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise4, wherein the Court held that there would be circumstances where a generic word is to be given limited meaning by reason of its context. We would like to borr…

M/S. Coastal Paper Ltd vs. Commnr. of Central Excise, Visakhapatnam

…td. and Others3 where this Court remarked that 'purpose and policy decision behind the notification should not be defeated by giving it some meaning other that what is clearly and plainly flowing from it. At this stage, it would also be pertinent to 2 (1996) 11 SCC 332 3 (2000) 8 SCC 642 Civil Appeal No. 4908 of 2005 Page 20 of 27 Page 21 JUDGMENT refer to another judgment of this Court in Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise4, wherein the Court held that there would be circumstances where a generic word is to be given limited meaning by reason of its context. We would like to borr…

Commnr. of Customs, Kolkata vs. M/S. Rupa & Co. Ltd

The Appeals stand disposed of accordingly

…mentioned Notification. Mr. Ganguli submits that a Notification must be strictly construed. In support of this submission, he relied upon the authority of this Court in the case of H.M.M. Limited vs. Collector of Central Excise reported in (1996) 11 SCC 332. He also relied upon the case of Novopan India Ltd. vs. Collector of Central Excise and Customs reported in (1994) Supp (3) SCC 606. He pointed out that this Notification has been subsequently amended in 1999 wherein Annexure III has been added. He points out that a list of machines which could be imported as capital goods for manufacture…