Supreme Court · 2015 INSC 237 · Decided 19 March 2015
Aidek Tourism Services PVT. LTD. v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2015 INSC 237 · [2015] 4 S.C.R. 295
- Case number
- CIVIL APPEAL No. 2616/2001
- Decided
- 19 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Customs Tariff Act, 1975: s.3(1) - Concessional rate of C countervailing duty in terms of Notification no.64193-CE - Eligibility for - Import of Honda accord cars manufactured abroad for the purpose of assessee's business of tourism which operates taxis to ferry the tourists from one place to for concessional rate of CVD in terms of said Notification - Held: The importer like the assessee is deemed to be manufacturer of the said saloon car and entitled to concessional rate of countervailing duty. Disposing of the appeals, the Court HELD: 1. The proviso to Notification no.64193-CE
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)