M/S.EXCON BLDG. MATERIAL MFG. CO. P. LTD vs COMNR. OF CENTRAL EXCISE, BOMBAY — C.A. No. 1125/2000

Case Summary: Excon Building Material Manufacturing Co. v. Commissioner of Central Excise Outcome: The Supreme Court dismissed Excon's appeal on March 3, 2005, upholding the Tribunal's decision. The Court held that Notification No. 64/88 granting concessional 5% duty on blocks, slabs, lintels, and concrete beams applies only when these items constitute intermediaries or components of pre-fabricated buildings. Since the appellant failed to demonstrate their products were used in pre-fabricated buildings, they were not entitled to the duty exemption. No costs awarded to either party. This case analysis is maintained by casestatus.in based on publicly available court records.