AIR 1986 SUPREME COURT 1992 ::1986 TAX. L. R. 2096 ::1986 SCC (Tax) 781 ::(1986) 25 ELT 849 ::(1986) 8 ECR 723 ::(1986) 10 ECC 73 ::1986 2 UJ (SC) 646 ::1986 UJ(SC) 3 646 ::(1986) 30 DLT 445 ::1986 (4) SCC 66 ::1986 (2) CurCC 863 ::(1986) 3 Supreme 415 ::(1986) JT 178 (SC)

Supreme Court Of India

(From : 1984 Tax L. R. 2409 (Delhi)

Hon'ble Judge(s): P. N. Bhagwati, V. Khalid, G. L. Oza , JJJ

(A) Central Excise and Salt Act (1 of 1944) , S.3— Central Excise Rules (1944) , R.8(1), R.2(v)— Notification No. 123/74-C.E. D/-1-8-1974 and No. 27/81-C.E. 1-3-1981 - Expression "duty of excise" in notifications - Covers only excise duty levied under the Act - Does not cover special duty of excise levied under various Finance Bills and Acts or additional duty of excise levied under Additional Duties of Excise (Goods of Special Importance) Act - Exemption under notifications is only in respect of excise duty. (i) Additional Duties of Excise (Goods of Special Importance) Act (58 of 1957) , S.3— (ii) Finance Act (21 of 1979) , S.32— (iii)Words and Phrases - `Excise duty'.1984 Tax LR 2409 (Delhi), Reversed. The Notifications having been issued under R.8(1), the expression `duty of excise' in these Notifications must bear the same meaning which it has in R.8(1) and that meaning clearly is excise duty payable under the Central Excises and Salt Act, as envisaged in R.2, Cl.(v). It cannot in the circumstances bear an extended meaning so as to include special excise duty and auxiliary excise duty. Thus, the assessee is entitled to exemption only in respect of the basic duty of excise leviable under the Central Excises and Salt Act and are not entitled to claim any exemption in respect of special duty of excise or additional @page-SC1993....