In Brief
This appeal concerns whether an industrial exemption notification granted to units in Sikkim covers not only basic excise duty but also National Calamity Contingent Duty, education cess, and secondary and higher education cess. The Court held that an exemption notification issued under the Central Excise Rules is limited to duties specifically mentioned in it or in existence at the time of issuance. Since education and higher education cesses were imposed after the 2003 notification, they cannot be deemed covered by it. The Court overruled recent contrary decisions (SRD Nutrients and Bajaj Auto) as per incuriam for ignoring binding precedent from Modi Rubber, and upheld the High Court's dismissal of the appellants' claims.
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