1990 (10) TMI 94

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..... onsideration is as to whether the appellant is entitled to the benefit of the two Notifications, one dated 23-11-1961 and the other dated 1-3-1978 as amended on 30-3-1979. The relevant financial year is 1978-79. There is no dispute that the appellant is a manufacturer of Rapid Fast Colours and Rapidogens covered by Tariff Entry 14D. It is also not in dispute that these two items are covered by bot .....

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..... nlimited benefit extended under the first and, therefore, the excess amount of Rs. 5,00,000/- was subject to duty. There is no dispute that the items are covered by Entry 14D, therefore, the Explanation 4 on which reliance has been placed is not available to be interpreted in favour of the appellant. In these circumstances, we dismiss the appeal. No costs.  
Case laws, Decisions, Judgeme .....

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