Supreme Court · 2009 INSC 157 · Decided 12 February 2009

CC (Preventive) Amritsar v. M/S. Malwa Industries LTD

Court
Supreme Court of India
Citation
2009 INSC 157 · [2009] 2 S.C.R. 120
Case number
CIVIL APPEAL No. 7076/2008
Decided
12 February 2009
Bench
S.B. SINHA, MUKUNDAKAM SHARMA (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

120 A CC (PREVENTIVE) AMRITSAR y V. M/S. MALWA INDUSTRIES LTD Civil Appeal Nos. 7076-7080 Of 2008 FEBRUARY 12, 2009 B (S.8. SINHA AND DR. MUKUNDKAM SHARMA, JJ) CUSTOMS TARIFF ACT, 1975: s. 3(1) - Additional duty - Exemption under notification +- c dated 1. 3. 2006 to goods falling under Tariff import of like goods would be leviable - Judgment of CESTAT holding 0 assessee entitled to benefit of exemption notification upheld - Interpretation of statutes - Notification No. 412006- CE dated .. _ 1. 3. 2006 - Interpretation of The respondent Industry was engaged in manufac- E turing

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