Supreme Court · 1989 INSC 25 · Decided 19 January 1989
Auto Tractors Limited, Pratapgarh v. Collector of Customs (Appeal), Bombay
- Court
- Supreme Court of India
- Citation
- 1989 INSC 25 · [1989] 1 S.C.R. 281
- Case number
- CIVIL APPEAL No. 850/1988
- Decided
- 19 January 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B ~ Customs, Tariff Act, 1975: First Schedule JCT No. 87.01 (I) and Customs Notifications Nos. 200/79 dated 28.9.1979 and 179/80 dated -j 4.9.1980--Company manufacturing agricultural tractors-Components imported to be used in the manufacture thereof-Entitlement to con- cessional rate of dated 28.9.1979 exempts com- ponents required for the maoufacture of heavy commercial motor vehi- cles or of tractors from customs duty in excess of 25 per cent ad valorem and whole of the additional duty leviable thereon. Notification No. 179/ 80 dated 4.9.1980 exempts components required for the
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