Denatured salt to get excise exemption

LEGAL DIGEST

The Supreme Court has ruled that denatured salt is entitled to excise exemption as it falls under heading No 25.01 of the Tariff Act.

In a case related to HPL Chemicals Ltd, the court reversed a decision of the Central Excise & Gold (Control) Appellate Tribunal, which had held that the product was classifiable under Heading 38.24, and therefore attracted the duty. The commissioner had issued a notice to the company for recovery of dues, interest and penalty. The tribunal upheld it.

However, the Supreme Court allowed the appeal of the company.

Revocation of FM licence held illegal

The Supreme Court has upheld a Telecom Disputes Settlement & Appellate Tribunal's order in a case of revocation of the FM broadcasting licence of Millennium Mumbai Broadcast Pvt Ltd. It dismissed an appeal of the Ministry of Information and Broadcasting.

The government said the company defaulted in paying the licence fee and so its licence was cancelled. The company questioned the government action before the tribunal, which ruled that the revocation of the licence was illegal.

The government had come out with a new policy which entitled the existing licence-holders to migrate from fixed-fee regime to revenue-sharing regime. The other licencees were permitted to migrate to the new regime. The tribunal held that the company was entitled to the same benefit.

Court rejects writ against co-op bank

The Supreme Court held last week that Kangra Central Cooperative Bank Ltd is not a state entity and therefore no writ petition can be filed against it. In this case, the branch manager of the bank was dismissed by the board of directors.

He challenged this in the Himachal Pradesh High Court, which dismissed his writ petition, saying the bank was not a state entity under Article 12 of the Constitution. The manager appealed to the Supreme Court, which in the case SS Rana versus Registrar, upheld the high court view.