COLLECTOR OF CENTRAL EXCISE, HYDERABAD vs M/S. DIVYA ENTERPRISES LTD. — C.A. No. 5470/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010035432000

Filing Date

24-Feb-2000

Registration No

C.A. No. 5470/2000

Diary Number

3543/2000

Order Date

05-Mar-2003

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COLLECTOR OF CENTRAL EXCISE, HYDERABAD

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S. DIVYA ENTERPRISES LTD.

    Adv. V. BALACHANDRAN

Case History

  1. Case disposedDisposed

  2. 05-Mar-2003

    ROP - of Main CaseView PDF

  3. 27-Feb-2003

    ROP - of Main CaseView PDF

  4. 24-Feb-2000

    Case filed

    Registration No. C.A. No. 5470/2000

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 5470/2000 On 5 March 2003, the Supreme Court disposed of the appeal by setting aside the Tribunal's order regarding central excise duty on terry products. The Court held that while Notification No. 65/1987 exempted finished terry towels, it did not exempt terry-towelling fabric; therefore, duty must be paid on the fabric under Heading 5802.12. The Court directed that Divya Enterprises be given adjustment credit for duty already paid on towels, with refunds allowed if overpaid or additional duty payable if underpaid. This ruling applies only to the notification period. This case analysis is maintained by casestatus.in based on publicly available court records.

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