M/S PRIMELLA SANITARY PRODTS.PVT.L. vs COLLECTOR OF CENTRAL EXCISE, GOA — C.A. No. 1535 - 1540/2000

Case Summary: C.A. No. 001535-001540/2000 Outcome: The Supreme Court dismissed Civil Appeals 1535-1540/2000 and set aside demands for extended period duty/penalties, while upholding demands within the limitation period. The Court held that appellants' counsel made binding concessions that sanitary towels were classifiable under Tariff Item 48.18 (not 56.01), preventing appellants from later challenging this classification. However, the Court set aside the extended limitation period, finding all necessary manufacturing process information was previously disclosed to the Department. Related Appeal (C.A. No. 4365/2003): Dismissed without interference, upholding CEGAT's decision that Primella was entitled to benefit of excise notifications based on valid trademark assignment. This case analysis is maintained by casestatus.in based on publicly available court records.