COMMNR. OF CENTRAL EXCISE, BELAPUR vs M/S. E. MERCK INDIA LTD. . — C.A. No. 4138 - 4141/2004

Summary: C.A. No. 004138-004141/2004 On 19 July 2007, the Supreme Court dismissed the Central Excise Department's appeals against E. Merck India Ltd. with no order as to costs. The Department had challenged the classification of a Fixed Dose Combination (Vitamin B1, B6, B12) product and sought to invoke extended limitation period under Section 11-A of the Central Excise Act for duty recovery from 1996-1999. The Court rejected the claims, finding that the Drug Controller General (India) had directed the company to classify the product as a medicament due to its therapeutic value, making the assessee's declaration consonant with official directions and precluding any finding of wilful mis-declaration. This case analysis is maintained by casestatus.in based on publicly available court records.