COMMISSIONER OF INCOME TAX Vs. INDIRAMMA A

JUDGEMENT

(1.) THE petitioner - M/s. N.G.E.F. Ltd. a Government of Karnataka undertaking, has challenged the Endorsement issued by the Asst. Collector, Central Excise, East Division, Bangalore, dated 18-7-1981 (Anx-E).

(2.) THE petitioner-company manufactures essentially among other products - electrical motors. In the manufacture of electric motors, electrical stamping are used in the manufacture of die-cast-rotors which go in the manufacture of the end product, namely, electric motors.

(3.) UNDER Rule 8 of the Rules, the Central Government may, by notification, exempt any excisable goods from the whole or any part of duty leviable on such goods.