Supreme Court · 1992 INSC 219 · Decided 25 August 1992
Collector of Customs, Bombay v. Bharat Heavy Electricals LTD., New DELHI.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 219 · [1992] SUPP. 1 S.C.R. 16
- Case number
- CIVIL APPEAL No. 3307/1988
- Decided
- 25 August 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act, I975: C Items No. 84.04/05 and 90.24 of the Schedule and Notifications No.35/79-cus dated I5.2.79 and No.4I/80-cus dated 25.3.81>-Goods im­ ported Assessable to basic customs duty under Item No. 92.1#-Whether entitled to exemption from auxiliary duty as part of steam No.35/79-cus dated 15.2.1979 laid down conditions for ex· emption Crom payment or import duty on the goods imported, viz. (1) the exemption was given in respect of the duty on a part; (2) the part in question was part or an article; (3) the article fell under one oCthe various
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