INDIAN PETROCHEMICALS CORPN.LTD,VADODARA vs COLLECTOR OF CENTRAL EXCISE

The Supreme Court examined the applicability of Notification No.27/89-C.E. under the Central Excise Tariff Act, 1985, which provides a concessional rate of excise duty on raw naphtha used in the manufacture of specified chemicals. The Court held that the appellant, a Government of India Undertaking, complied with the notification's terms and was entitled to the exemption from excise duty as per Section 5A of the Central Excises and Salt Act, 1944. The appeal was thus allowed, affirming the appellant's entitlement to the concessional rate.