Supreme Court · 2000 INSC 577 · Decided 7 December 2000
Aristocrat Agencies,hyderabad ETC. v. Excise Superintendent, Hyderabad and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 577 · [2000] SUPP. 5 S.C.R. 469
- Case number
- CIVIL APPEAL No. 486/1998
- Decided
- 7 December 2000
- Bench
- A.S. ANAND, R.C. LAHOTI, SHIVARAJ V. PATIL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Excise Laws : A B Countervailing duty-Rate of the duty chargeable-Held, duty is chargeable at the rate prevailing on the date of import and not at the rate C on the date of issue of permit-Section 21 of the Andhra Pradesh Excise Act, 1966. Appellants, holders of distributor licence under State import permits for liquor on payment of countervailing duty at the D rate prevailing on dote of grant of permits. State, by a notificntion on 8.2.1991 issued under the provisions of the Andhra Pradesh Excise Act, 1966, enhanced the rate of countervailing duty from Rs. 45 to Rs. 70 per litre. The
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