Supreme Court · 1988 INSC 112 · Decided 20 April 1988
Collector of Customs, Bombay v. Bhor Industries LTD.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 112 · [1988] 3 S.C.R. 641
- Case number
- CIVIL APPEAL No. 392/1988
- Decided
- 20 April 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
OF CUSTOMS, BOMBAY v • . BHOR INDUSTRIES LTD. APilIL 20, 1988 [SABYASACJIT MUKHARJI ANDS. RANGANATHAN, JI.] Customs Tariff Act, 1975: Chapters 28 & 29 & Headings 39.01/06 and 38. 0 l/ 19( 6 )-"Plasticizers not otherwise specified" -Interpretation of-"Sancticizer respondents who imported 'Sancticizer 429', contested the levy of duty by the Department and rtled a claim for refund, which was D rejected by the Assistant Collector on .the ground, that on test the product was found to be organic compound (easter-type) of colourless viscose liquid and as per 7
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