M/s. Bhupindra Steels (P) Ltd. Vs. Collector of Central Excise, New Delhi (17 September 2002)

[Appeal (civil) 4843 of 1994]

Syed Shah Mohammed Quadri &

S. N. Variava.

JUDGMENT:

We have today in Civil Appeal No. 2305 of 1994 held that the Appellants are not entitled to exemption under Notification No. 208/83. In this case the only difference is that the inputs are different.

On the reasoning given in that judgment these inputs would not fall under Sub-Item 8. Therefore this Appeal also stands dismissed.

There shall be no order as to costs.

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