1986 (8) TMI 60 - SUPREME COURT

Whether this expression `duty of excise' is limited in its connotation only to basic duty of excise levied under the Central Excises and Salt Act, 1944 or it also covers special duty of excise levied under various Finance Bills and Acts, additional duty of excise levied under the Additional Duty of Excise (Goods of Special Importance) Act, 1957, and any other kind of duty of excise levied under a Central enactment?

Held that:- The Central Excise Laws (Amendment and Validation) Act, 1982 is merely declaratory of the existing law and hence its constitutional validity cannot be assailed.

Allow the appeals and dismiss the writ petition. We set aside the judgment of the High Court and hold that under the Notifications dated 8th November, 1967, 1st August, 1974 and 1st March, 1981 the respondents in the appeals and the petitioners in the writ petition are entitled to exemption only in respect of the basic duty of excise leviable under the Central Excises and Salt Act, 1944 and are not entitled to claim any exemption in respect of special duty of excise or additional duty of excise or auxiliary duty of excise.