1999 INSC 0840
SUPREME COURT OF INDIA

Collector of Central Excise

Vs.
Galada Continuous Castings Ltd.

C.A.No.2928 of 1989

                                        (S.P.Bharucha and V.N.Khare JJ.)

27.10.1999

                                                       ORDER

The Text below is only a summarized version of the order pronounced

Respondent manufactures aluminum bars which were not in crude form. Whether respondent bar
entitled to benefit of exemption conferred by Notification No. 43/75. On basis of precedents
Supreme Court observed that the word 'includes' on notification include cover ingots, bars, blocks
slabs, billets, shots and pellets though they were not in crude form. Held aluminium bars were
entitled to benefit of exemption.