1997 INSC 0205 SUPREME COURT OF INDIA Collector of Central Excise Vs. Modi Alkalies & Chemicals Ltd. C.A.No.4173 of 1995 (S.P.Bharucha and S.B.Majmudar JJ.) 19.02.1997 ORDER The Text below is only a summarized version of the order pronounced Tribunal held that hydrated lime was not excisable commodity which was also upheld by Supreme Court.