Rejection of application for fixation of special rate to new industrial units set up in North-Eastern States unjustified

Hindustan Unilever Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)

CESTAT Kolkata held that rejection of application for fixation of special rate under notification no. 32/99-CE and notification no. 31/2008-CE to new industrial units set up in North-Eastern States is incorrect and are in violation of law.

Facts- The appellant are engaged in the manufacture of Oral Preparations, Cosmetics, Hair Care & Skin Care Preparations. On 20.11.1997, t

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