Category: Customs & Excise

Customs Act, 1962 – Section – 15(1), 46(5) – Exemption from duty – Appeal relates to the applicability of the Notifications No. 439/86 and No. 440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Notifications was withdrawn

  (1997) 94 ELT 454 : (1997) 11 SCC 654 SUPREME COURT OF INDIA KHATTAR ENTERPRISES (P) LTD. — Appellant Vs. COLLECTOR OF CUSTOMS, CALCUTTA — Respondent ( Before :…

Constitution of India, 1950 – Article – 14 – Claim for exemption – Respondent company is entitled to the benefit of the exemption notification – In order to be treated as a manufacturer the respondent must not hold any share in the capital of any foreign company and no part of the capital of the respondent company must be held by a foreigner or a foreign company.

  (1999) 107 ELT 579 : (1997) 11 SCC 657 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND ANOTHER — Appellant Vs. SUHRID GEIGY LTD. — Respondent ( Before…

The Tribunal came to the conclusion that the plastic piece parts continued to remain under Entry 15A(2) until the enactment of the Bill on 19th April, 1982, whereupon they became classifiable under Entry 68 – The Act does not take account of Exemption Notifications for they apply only when goods are exigible to duty but, thereby, the payment of duty or a part thereof is exempted – Appeal dismissed.

  (1997) 57 ECC 245 : (1996) 87 ELT 577 : (1997) 10 JT 368 : (1996) 7 SCALE 719 : (1997) 2 SCC 220 : (1996) 7 SCR 664…

Relief was granted to the petitioners on the basis of the judgment reported as State of U.P. v. Annapurna Biscuit Manufacturing Co. – There is no advertence to Annapurna Biscuit Manufacturing Co.’s case – That case, as said before stands pro tanto overruled.It could not have been the basis to grant relief to the respondents by the High Court – Appeal allowed.

  (1999) 8 SCC 137 : (2000) 117 STC 420 SUPREME COURT OF INDIA ASSISTANT COMMISSIONER (JUDICIAL), SALES TAX AND OTHERS — Appellant Vs. KHERIA BROTHERS AND ANOTHER — Respondent…

You missed