1978 (8) TMI 90 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the clearance of cars as taxis. Notification No. 141/75 does not specify the timing of satisfaction of intended use. The cars were initially cleared at a higher duty rate but later registered as taxis. The Government allowed the revision application and ordered a refund. (Case: 1978 (8) TMI 90 - GOVERNMENT OF INDIA)