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        Supreme Court Rules on Customs Act Exemption Limit, Dismisses Appeal

        INDYE CHEMICALS Versus COLLECTOR OF CENTRAL EXCISE, AHMEDABAD

        INDYE CHEMICALS Versus COLLECTOR OF CENTRAL EXCISE, AHMEDABAD - 1998 (101) E.L.T. 245 (S.C.) The Supreme Court considered an appeal under Section 35L(b) of the Customs Act regarding entitlement to exemption under two Notifications for Rapid Fast Colours and Rapidogens. The appellant claimed exemption under both Notifications, but the Court held that the limit in the second Notification substituted the unlimited benefit under the first. As a result, the excess amount was subject to duty, and the appeal was dismissed.

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