Supreme Court of India · 2002-04-17
Collector Of Central Excise, Ahmedabad vs Maheshwari Mills Ltd.
- Citation / case number
- 2002ECR274(SC)
- Court
- Supreme Court of India
- Petitioner
- Collector Of Central Excise, Ahmedabad
- Respondent
- Maheshwari Mills Ltd.
- Bench
- S.P. Bharucha, N. Santosh Hegde, Shivaraj V. Patil
Judgment text excerpt
The Supreme Court held that a demand notice for excise duty cannot be issued based on a classification that differs from the approved classification list without seeking to vary that list, thereby reinforcing the principle that there is no estoppel against seeking a different view from an approved classification. The Court dismissed the appeals, affirming the necessity of adhering to the approved classification for duty demands.