Supreme Court · 2016 INSC 580 · Decided 8 August 2016
Commissioner of Central Excise, Ahmedabad v. M/S. Gujarat Ambuja Exports Limited
- Court
- Supreme Court of India
- Citation
- 2016 INSC 580 · [2016] 4 S.C.R. 38
- Case number
- CIVIL APPEAL No. 3302/2008
- Decided
- 8 August 2016
- Bench
- A.K. SIKRI, N.V. RAMANA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act. 1962 -· s. 2 8, 28A B, 112111 ./A - Notification No. 2112002-Cus dated 01. 03.2002 rlw. Notification No. 661200./-Cus dated 09.07.200./ - Notification allowed import of crude oil (non­ edible) on payment of concessional rate of customs duty i.e. @ same is used in the mamifacture of soaps or industrial fatty acids - Respondent-assessee manufactured refined edible oil (75%) out of the said imported crude oil - During the course of refining, Palm Fatty Acid emerged as by-product- Claim for benefit under notification treating the said
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