{"id":106791,"date":"2003-03-05T00:00:00","date_gmt":"2003-03-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-divya-enterprises-ltd-on-5-march-2003"},"modified":"2019-01-15T02:44:03","modified_gmt":"2019-01-14T21:14:03","slug":"collector-of-central-excise-vs-divya-enterprises-ltd-on-5-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-divya-enterprises-ltd-on-5-march-2003","title":{"rendered":"Collector Of Central Excise, &#8230; vs Divya Enterprises Ltd. on 5 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise, &#8230; vs Divya Enterprises Ltd. on 5 March, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (87) ECC 705, 2003 (153) ELT 497 SC, 2003 (10) SCALE 488, (2003) 9 SCC 222<\/div>\n<div class=\"doc_bench\">Bench: S Variava, B Agrawal<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. Heard the learned Counsel for the parties.\n<\/p>\n<p> 2. We have seen Notification No. 65 of 1987 dated 1st March, 1987. In our view the interpretation given by the Tribunal cannot be sustained. The impugned order must be and is, therefore, set aside.\n<\/p>\n<p>3. Under this Notification Terry towelling was exempted. However the terry-towelling fabric was not exempted. Respondents have paid duty on the exempted item i.e. on towels but duty has not been paid on the fabric. As the notification does not exempt fabrics, duty has to be paid on the fabric under the Heading &#8220;5802.12&#8221;. We, however, direct that the respondent will be given adjustment for the duty paid on the towels. If on calculation of duty, it is found that a higher amount has been paid than what is due on the fabric, then the claim for refund will be allowed. If on the other hand it is found that some duty has still to be paid then the respondent shall pay the duty.\n<\/p>\n<p> 4. We clarify that this order is applicable only for the period of the notification and not for any other period.\n<\/p>\n<p> 5.   Appeal stands disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise, &#8230; vs Divya Enterprises Ltd. on 5 March, 2003 Equivalent citations: 2003 (87) ECC 705, 2003 (153) ELT 497 SC, 2003 (10) SCALE 488, (2003) 9 SCC 222 Bench: S Variava, B Agrawal ORDER 1. Heard the learned Counsel for the parties. 2. We have seen Notification [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-106791","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise, ... vs Divya Enterprises Ltd. on 5 March, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-divya-enterprises-ltd-on-5-march-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise, ... vs Divya Enterprises Ltd. on 5 March, 2003 - Free Judgements of Supreme Court &amp; 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