Supreme Court of India · 2002-10-10
Hcl Ltd. vs Collector Of Central Excise
- Citation / case number
- AIRONLINE 2002 SC 25
- Court
- Supreme Court of India
- Petitioner
- Hcl Ltd.
- Respondent
- Collector Of Central Excise
- Bench
- S.N. Variava, Brijesh Kumar
Judgment text excerpt
The court addressed whether Micro Film Reader Printers (MFRP) qualify for duty exemption under Item No. 33D of the Central Excise Tariff. The central issue was the interpretation of Notification No. 51/70-CE and its accompanying schedule to determine if MFRPs fall within the category of exempted office machines. The court analyzed the technical specifications of the apparatus against the statutory definitions provided in the excise notifications.