H. C. L. LTD. vs Collector Of Customs, New Delhi

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2001 Supreme(SC) 477

2001(4) Supreme 556
SUPREME COURT OF INDIA
S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ.
H.C.L. Limited -Appellant
versus
Collector of Customs, New Delhi -Respondent
Civil Appeal No. 3616 of 1998
With
Civil Appeal No. 3617 of 1998
Decided on 14-3-2-2001

Important Points

IMPORTANT POINT
When there are two exemption notifications under Customs Act, 1962 that cover the goods in question, the assessee is entitled to the benefit of that notification which gives him greater relief.

Subject

Taxation Law - Exemption

Act Referred

CUSTOMS ACT : S.25

Headnote

Exemption notifications-One general another specific-Whether assessee is entitled to the benefit of that notification which gives him greater relief, regardless of its nature?-(Yes) (Para 1)-Appeals allowed (Cross Ref: Customs Act, 1962-Section 25).

ORDER

The question in these appeals is covered in favour of the appellant by the order of this Court in Collector of Central Excise, Baroda v. Indian Petro Chemicals1. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater relief, regardless of the fact that the notification is general in its terms and the other notification is more specific to the goods.

2. The civil appeals are allowed and the orders under appeal are set aside.

3. No order as to costs.

(N.K.R.) Appeals allowed.

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Parallel Citations of other Journals :

HCL Limited v. Collector of Customs, 2001(4) Supreme 556 : 2001 (130) ELT 405 : 2001 (44) RLT 701 : 2001 (76) ECC 11 : 2001 (98) ECR 3

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