M/S. NAHAR INDL.ENTERPRISES LTD. vs UNION OF INDIA .

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) and 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 does not negate the exemptions previously granted under Notification No.55/91-CE. Consequently, the appeals were allowed, overturning the High Court's dismissal of the writ petitions.