M/S Nahar Industrial Enterprises Ltd. ... vs Union Of India And Ors

The Supreme Court addressed the legality of the Central Board of Excise and Customs' Circular dated 19.10.2000, which stated that Additional Excise Duty (AED) under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 is applicable to yarns manufactured by 100% Export Oriented Undertakings (EOUs) when cleared into the Domestic Tariff Area (DTA). The Court held that the introduction of the phrase 'or under any other law for the time being in force' in the relevant notifications did not negate the exemptions provided under Notification No. 55/91-CE. Consequently, the appeals were allowed, overturning the High Court's dismissal of the writ petitions that challenged the Board's circular.