Collector Of Central Excise, New Delhi vs Hindustan Sanitaryware & Industries

The case concerns whether plaster of paris used to create moulds for the manufacture of sanitary ware qualifies as 'inputs' for the purpose of claiming exemption under Notification No. 217/86. The revenue argued that since the moulds themselves are classified as goods under the Central Excise Tariff Act, they cannot be treated as inputs. The Supreme Court reviewed the findings of the Customs, Excise and Gold (Control) Appellate Tribunal which had previously granted the exemption to the manufacturer.