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1990 (9) TMI 72 - SC - Central ExciseWhether the products, Bifuran Supplement, Neftin-50 and Neftin-200, manufactured by the appellant, are chargeable to excise duty as 'patent or proprietary medicines' under Item 14E of the First Schedule to the Central Excises and Salt Act, 1944, (hereinafter referred to as the 'Excise Tariff) or the said products are exempted from excise duty under Notification No. 6/84 dated February 15, 1984, as animal feed supplement? Held that:- The appellant, in substance, wants that because other producers have been granted exemption, though wrongly, the same exemption should be extended to it. In our opinion this is impermissible. The appellant cannot obtain such an exemption in disregard of the law by invoking the right to equality before the law and equal protection of the laws guaranteed under Article 14 of the Constitution. Against assessee.
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