COLLECTOR OF CENT EXCISE PUNE vs M/S.WANDER LTD — C.A. No. 4423/1997

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010077221997

Filing Date

29-Apr-1997

Registration No

C.A. No. 4423/1997

Diary Number

7722/1997

Order Date

27-Aug-2003

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COLLECTOR OF CENT EXCISE PUNE

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.WANDER LTD

    Adv. PUNIT DUTT TYAGI

Case History

  1. Case disposedDisposed

  2. 27-Aug-2003

    ROP - of Main CaseView PDF

  3. 29-Apr-1997

    Case filed

    Registration No. C.A. No. 4423/1997

View Full Judgment
casestatus.in Summary

Summary: On August 27, 2003, the Supreme Court dismissed the Collector of Central Excise Pune's appeal against M/s Wander Ltd. regarding the tax treatment of the product "Spert." The Court upheld the Tribunal's decision that Spert was exempted from central excise duty based on an earlier 1987 judgment, and therefore the question of valuation did not arise. The Court held that while a subsequent 1999 decision reclassified Spert as an edible preparation rather than a dairy product, it could not be applied retroactively to this case and would only apply to future disputes on exemption status. This case analysis is maintained by casestatus.in based on publicly available court records.

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