Supreme Court · 1991 INSC 30 · Decided 11 February 1991
Chemicals and Fibres of India LTD. ETC. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1991 INSC 30 · [1991] 1 S.C.R. 288
- Case number
- CIVIL APPEAL No. 692/1981
- Decided
- 11 February 1991
- Bench
- S. RANGANATHAN, N.M. KASLIWAL, S.C. AGRAWAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25, 37
Headnote
~ \ Central Excises & Salt Act, 1944 & Customs Act, 1962-Customs and ~ Central E¥Ccise Duties Drawback Rules, 1971-Section 37 and Sec. 75- Rules 3, 4, 6 and 7-Di-methyl-terephthalate-Import of-Whether asseS- C see entitled to full 'drawback' of customs duty paid. {' ----The appellants from the Imperial Chemical Industries, Singapore for the supply of the said yarn and the said concern had agreed to supply to the appellants free of cost the di-methyl-terephthalate (DMT) Y - D required for the manufacture of polyester staple fibre yarn. The DMT was required to be converted
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