Supreme Court · 1996 INSC 196 · Decided 7 February 1996
Collector of Customs and Central Excise and ORS. v. M/S. Lekhraj Jessumal and Sons and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 196 · [1996] 2 S.C.R. 245
- Case number
- CIVIL APPEAL No. 1128/1982
- Decided
- 7 February 1996
- Bench
- S.P. BHARUCHA, B.N. KIRPAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Customs tariff : Miniaturised switches used in electronic hearing aids-Conventional wafer switches replaced in the indust1y by newry innovated reed switches and C are imported-Customs auth01ities holding that these are not entitled to concessional rate of import duty-High Court reversing the reed switches-Progress cannot be stiffed by an over-rigid interpretation of Import Policy or Customs tariff-On the date of import both wafer switches and reed switches reasonab- ly ·covered by the said expression though at the time the policy or tariff was D formulated, reed switches
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