NDLI: M/s. Unicorn Industries Vs. Union of India & Others

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	2004 National Calamity Contingent Duty 1944 Central Excise Act Finance Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Finance Act, 2003 (32 of 2003) Central Excise Act, 1944 (1 of 1944)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Central Excise Act, 1944 – Finance Act, 2004 – Finance Act, 2007 – Finance Act, 2001 – The High Court held that duties i.e. the levy of education cess, higher education cess and National Calamity Contingent Duty (NCCD) are not the part of the exemption notification – Appellant contended that the NCCD, education cess, and secondary and higher education cess form part of the excise duty and hence the decision of the High Court is bad in law – On appeal, held: Notification dated 09.09.2003 issued in the present case makes it clear that exemption was granted u/s. 5A of the Act 1944, concurring additional duties under the Act of 1957 and additional duties of excise under the Act of 1978 – There was no reference to the Finance Act, 2001 by which NCCD was imposed, and the Finance Acts of 2004 and 2007 were not in vogue – The notification could not have contemplated the inclusion of education cess and secondary and higher education cess imposed by the Finance Acts of 2004 and 2007 in the nature of the duty of excise – In the absence of a notification containing an exemption to such additional duties in the nature of education cess and secondary and higher education cess, they cannot be said to have been exempted – The High Court rightly relied on the decision of the three-Judge Bench of the Supreme Court in Modi Rubber Limited, which was followed by another three-Judge in Rita Textiles Private Limited – Therefore, the Judgment and order of the High Court upheld.
Judge	Hon'ble Mr. Justice Arun Mishra
Neutral Citation	2019 INSC 1336
Petitioner	M/s. Unicorn Industries
Respondent	Union Of India & Others
SCR	[2019] 17 S.C.R. 1013
Judgement Date	2019-12-06
Case Number	9237

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M/s. Unicorn Industries Vs. Union of India & Others

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M/s. Unicorn Industries Vs. Union of India & Others

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