C.C.E., GOA vs M/S.CIBA SPECIALITY CHEMICALS LTD. — C.A. No. 6411/1999

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010142231999

Filing Date

09-Sep-1999

Registration No

C.A. No. 6411/1999

Diary Number

14223/1999

Order Date

17-Feb-2005

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 06-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.C.C.E., GOA

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.CIBA SPECIALITY CHEMICALS LTD.

    Adv. MANIK KARANJAWALA

Case History

  1. Case disposedDisposed

  2. 17-Feb-2005

    ROP - of Main CaseView PDF

  3. 09-Sep-1999

    Case filed

    Registration No. C.A. No. 6411/1999

casestatus.in Summary

Summary: The Supreme Court allowed the appeal by the Commissioner of Central Excise, Goa against CIBA Speciality Chemicals Ltd. on February 17, 2005. The Court upheld the Tribunal's classification of four products (Sapamin O.C., Sapamin O.C. Liquid, Sapamin P., and Irgamin 1281) under Tariff heading 38.09, but set aside the Tribunal's finding that the respondent was eligible for exemption under Notification 101/66, as that notification pertains to Chapter 34 and not Chapter 38. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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