COLLECTOR OF CENTRAL EXCISE,AURANGABAD vs MOTOR INDUSTRIES CO. LTD.

The Supreme Court ruled that parts of nozzle and nozzle holders are entitled to exemption under Notification No. 217/85, as they cannot be equated with complete nozzles and nozzle holders. The Court held that the exemption applies to parts used in the manufacture of internal combustion engines, rejecting the Department's argument that the notification explicitly excluded these parts. The decision of the Customs, Excise & Gold (Control) Appellate Tribunal was upheld, affirming the entitlement to the exemption.