Supreme Court · 2019 INSC 1336 · Decided 6 December 2019
M/S. Unicorn Industries v. Union of India & Others
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1336 · [2019] 17 S.C.R. 1013
- Case number
- CIVIL APPEAL No. 9237/2019
- Decided
- 6 December 2019
- Bench
- ARUN MISHRA, M.R. SHAH, BHUSHAN RAMKRISHNA GAVAI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944 - Finance Act, 2004 - Finance Act, 2007 - Finance Act, 2001 - The High Court held that duties i.e. the levy of education cess, higher education cess and National Calamity Contingent Duty (NCCD) are not the part of the exemption notification - cess, and secondary and higher education cess form part of the excise duty and hence the decision of the High Court is bad in law - On appeal, held: Notification dated 09.09.2003 issued in the present case makes it clear that exemption was granted u/s. 5A of the Act 1944, concurring
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