Supreme Court · 2001 INSC 91 · Decided 15 February 2001
Collector of Customs v. M/S Presto Industries
- Court
- Supreme Court of India
- Citation
- 2001 INSC 91 · [2001] 1 S.C.R. 1050
- Case number
- CIVIL APPEAL No. 863/1992
- Decided
- 15 February 2001
- Bench
- B.N. KIRPAL, BRIJESH KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28
Headnote
Customs Tariff Act, 1975-Section 3 (/)-Industrial Unit located in a _.. Free Trade Zone-Clearance of waste and scrap ()f imported raw material for c home consumption-Notification granting exemption from excise duty on payment of all duties of customs-Customs duty paid but not additional duty-Held, Tariff Act was not paid-Customs Duty Act, 1962-Section 28-,--Central Excise Rules, 1944-Notification No. 16183-CE dt. I l.2.1983. D Respondent is an industrial unit located in a Free Trade Zone manufacturing combs and brushes from imported raw material Cellulose Acetate sheets. Payment of excise
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