Supreme Court · 1999 INSC 536 · Decided 1 December 1999
Collector of Customs v. M/S. Modi Rubber LTD.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 536 · [1999] SUPP. 5 S.C.R. 124
- Case number
- CIVIL APPEAL No. 451/1991
- Decided
- 1 December 1999
- Bench
- S.P. BHARUCHA, R.C. LAHOTI, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25
Headnote
Customs Tariff Act, 1975-lmport of styrene butadiene latex­ Notification No. 82186 (as amended on 2.4.1986) exempting payment of C customs duty on raw rubber, natural or synthetic, latex, natural or synthetic­ Clause I A of the notification excluding styrene butadiene rubber and oil for exemption-Allowed by Tribunal-On appeal-Held, principal clause of notification makes a distinction between 'rubber', natural or synthetic and 'latex' natural or synthetic-Exclusion Clause I A must be D construed ~ith regard to principal clause-The Tribunal justified in holding that the
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