Sanket Food Products (P) Ltd vs Aurangabad on 13 November, 2013 proviso. 5.5. In Sundaram Pillai vs. Pattabiraman 1985 (1) SCC 591, Fazalali J. observed that by each of the proviso may serve following different purposes Custom, Excise & Service Tax Tribunal Cites 12 - Cited by 0 - Full Document