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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
S. Radhakrishnan, J, J. H. Bhatia, JJ
Bombay Chemicals Limited (M/s) v. Union of India
| Table of Content |
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| 1. the product is recognized as exempt from excise duty. (Para 1 , 2 , 3) |
| 2. the validity of orders requires clear communication to affected parties. (Para 4 , 8) |
| 3. judicial orders are final upon signing and not subject to external control. (Para 5 , 7 , 9 , 10 , 12) |
| 4. restoration of initial ruling required due to earlier order's legal binding nature. (Para 15 , 16) |
1. To state in brief the Petitioners are the holder of Central Excise Registration for the manufacture of "Toys, Brand Mosquito Coils" (the Product in brief) According to them, the Product comes within the definition of insecticides, classified under Tariff Item No. 68 and is eligible for exemption under Notification No. 55/75 dated 1.3.75 as amended by Notification No. 62/78 upto 31st October, 1982 and was exempted from 1.11.82 to 28.2.86 under Notification 234/82 dated 1.11.82. The product is classified under Chapter subheading No. 3808.10 of Schedule to the Central Excise Tariff Act, 1985 and is chargeable to 'NIL' rate of duty, upto 28.2.1994. The Assistant Collector Central Excise allowed the exemption but the Collector Central Excise (Appeals) disallowed the exemption. That order was challenged befor
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