COLLECTOR OF CENTRAL EXCISE,AURANGABAD vs MOTOR INDUSTRIES CO. LTD. — C.A. No. 9351 - 9352/1995

Case Summary The Supreme Court dismissed the Collector of Central Excise's appeal against Motor Industries Co. Ltd.'s claim for excise exemption under Notification No. 217/85. The Court held that parts of nozzles and nozzle holders are distinct from complete nozzles and nozzle holders, and thus qualify for exemption since the notification only excluded the finished products, not their component parts. The Court also found the Department's appeal improper because the Department itself had earlier accepted the respondent's claim through an appellate order and Board Circular, making continued litigation futile. This case analysis is maintained by casestatus.in based on publicly available court records.