2001(03)LCX0075
IN THE SUPREME COURT OF INDIA
S.P. Bharucha, N. Santosh Hegde and Y.K. Sabharwal, JJ.
H.C.L. LIMITED
Versus
COLLECTOR OF CUSTOMS, NEW DELHI
Civil Appeal No. 3616 of 1998 with 3617 of 1998, decided on 14-3-2001
CASE CITED
Collector v. Indian Petro Chemicals — 1996(12)LCX0030 Eq 1997 (092) ELT 0013 (S.C.) — Relied on.................... [Para 1]
[Order]. - The question in these appeals is covered in favour of the appellant by the order of this Court in Collector of Central Excise, Baroda v. Indian Petro Chemicals [1997 (092) ELT 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater relief, regardless of the fact that that notification is general in its terms and the other notification is more specific to the goods.
2. The civil appeals are allowed and the orders under appeal are set aside.
3. No order as to costs.
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Equivalent 2001 (130) ELT 405 (S.C.)