Supreme Court · 2002 INSC 362 · Decided 3 September 2002
Unichem Laboratories LTD. v. Collector of Central Excise, Bombay
- Court
- Supreme Court of India
- Citation
- 2002 INSC 362 · [2002] SUPP. 2 S.C.R. 87
- Case number
- CIVIL APPEAL No. 3880/1993
- Decided
- 3 September 2002
- Bench
- S.S.M. QUADRI, RUMA PAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Tariff Act, 1985: Chapter 29-Sub-heading 2913.00-Bulk drugs-Excise duty on­ Exemption Notification No. 234186 dated 3.4.1986 exempting bulk drugs from C excise duty w.ef 1.3.1986-Assessee manufacturer filing classification lists on 3.3.1986 also showing the bulk drugs liable No. 234186 assessee filing certificate of the Drug Controller and claimed exemption benefit under Notification No. 234186-Exemption denied by the Revenue as also by Customs, D Excise and Gold (Control) Appellate Tribunal on the ground that assessee did not claim benefit of exemption at
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