OZONE AYURVEDICS Vs. UNION OF INDIA AND 5 ORS
HIGH COURT OF GAUHATI
Union Of India And 5 Ors
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Achintya Malla Bujor Barua, J. -
(1.) Heard Ms. N. Mech, learned counsel appearing on behalf of Ms. N. Hawelia, learned counsel for the petitioner and Mr. S.C Keyal, learned ASGI for the respondents in the Ministry of Finance and Ministry of Commerce and Industries of the Government of India, as well as the authorities in the office of the Commissioner of Central Excise and Goods and Services Tax at Guwahati.
(2.) The petitioner is an industrial unit located within the State of Assam and claims to be entitled to certain benefits as regards exemption from excise duty as per North East Industrial and Investment Promotion Policy (NEIIPP), 2007 as announced on 01.04.2007 and the subsequent notifications of the Central Government for the purpose. As per the said policy, exemptions as regards excise duty were applicable to such industrial units, which had commenced their commercial production on or after 01.04.2007 and also in respect of such industrial units, which were in existence prior to 01.04.2007, but had undertaken substantial expansion by way of increase in the installed capacity after the said date.
(3.) As per the Finance Act of 2004, an education cess and a higher education cess was levied on all excisable goods in addition to any other duties of excise chargeable on such goods under the Central Excise Act of 1944. Accordingly the petitioner, apart from the excise duty, had also paid the education cess and the higher education cess as introduced by the Finance Act of 2004.;
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