Supreme Court · 2004 INSC 699 · Decided 7 December 2004
Collector of Customs, Bangalore v. M/S. Maestro Motors LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 699 · [2004] SUPP. 6 S.C.R. 745
- Case number
- CIVIL APPEAL No. 3532/1997
- Decided
- 7 December 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25(1)
Headnote
Customs Act, 1962 : Section 25(1)-Customs Tariff Act, 1975, First Schedule-Exemption Notifications-Notification Nos. 29183 and 72193-lmport of passenger car C components in Completely Knocked Down (CKD) condition packs-Bill of entries for clearance of goods claimed the same to be components of Rule 2(a), the consignments are motor cars and not components­ Components in CKD packs not exempted and benefit of notifications not D available. Respondents are manufacturers of motorcars. Respondent-Maruti Udyog Limited imported CKD packs and in the bills of entry for clearing the
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