Union Of India (Uoi) vs Aflon Engineering Corporation

The Supreme Court addressed the validity of notification No. 198/78, which amended the exemption notification under Rule 8 of the Central Excise Rules, 1944, concerning plastic articles. The Court held that the definitions of 'flexible' and 'rigid' introduced by the amendment were inconsistent with the original tariff item 15A, thus quashing the amendment. The ruling emphasized that the definitions must align with the statutory provisions to ensure proper application of excise duty exemptions.