UNICHEM LABORATORIES LTD. versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

UNICHEM LABORATORIES LTD. versus COLLECTOR OF CENTRAL EXCISE, BOMBAY

Appellant is entitled to exemption under Notification No. 234/86 from March 1, 1986, the date of filing classification lists, as no requirement exists to claim exemption at time of filing lists and notification operates retrospectively.

Parties
Appellant: Unichem Laboratories Ltd.; Respondent: Collector of Central Excise, Bombay
Jurisdiction
India
Judgment Date
03 September 2002
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Judgment Dated 27.4.1993
Outcome
Appeal allowed
Legal Topics
Excise Exemption Notifications, Retrospective Effect of Exemption, Classification Lists, Bulk Drugs Tariff Classification
Central Excise Taxation Excise Exemption Notifications Retrospective Effect of Exemption Classification Lists Bulk Drugs Tariff Classification

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 6 Party arguments 2
Sign in to unlock

Parties

Unichem Laboratories Ltd.

Appellant

Collector of Central Excise, Bombay

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Judgment Dated 27.4.1993

Legal Issues

  1. 1 Whether the appellant is entitled to the benefit of Notification No.234/86 dated April 3, 1986 exempting bulk drugs from excise duty from the date of filing classification lists

Ratio Decidendi

Appellant is entitled to exemption under Notification No. 234/86 from March 1, 1986, the date of filing classification lists, as no requirement exists to claim exemption at time of filing lists and notification operates retrospectively.

Court Disposition

Appeal allowed

Orders

  • Order under challenge set aside
  • Appellant entitled to exemption under Notification No. 234/86 from March 1, 1986