Q. What are the equivalent citations for H.C.L. Limited vs CC, New Delhi ?

The equivalence citation are2001 (130) ELT 405 ; 2001 (98) ECR 3 (SC) ; (2001) 9 SCC 83 ; LQ/SC/2001/694 ;

Q. What was the bench assigned for the case H.C.L. Limited vs CC, New Delhi?

HONBLE JUSTICE S. P. BHARUCHA, HONBLE JUSTICE N. SANTOSH HEGDE, HONBLE JUSTICE Y. K. SABHARWAL

H.C.L. Limited Vs. CC, New Delhi On 14 March, 2001

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H.c.l. Limited v. Cc, New Delhi

(Supreme Court Of India)

Civil Appeal No. 3616 of 1998 with 3617 of 1998 | 14-03-2001

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 1996 SC 78]. 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.