Supreme Court · 2005 INSC 338 · Decided 5 August 2005
Commissioner of Customs (General), New Delhi ETC. ETC. v. M/S. Gujarat Perstorp Electronics LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 338 · [2005] SUPP. 2 S.C.R. 389
- Case number
- CIVIL APPEAL No. 8565/2001
- Decided
- 5 August 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28, 28(1)
Headnote
Customs and Tariff Act, 1975-First Schedule-Chapter Headings 49.06 and 49.11-Customs Act, 1962-Section 28(/), 11 l(m) and /12- Dra1vings, designs and plans imported under technical "Know Ho1v" and "Basic Engineering Agree1nent"-Assessee clain-1ed exemption from custor.1s duty heading 49. 06-Revenue placed them under Chapter 49.11 holding them to be manuals or brochures pertaining to processes-Duty demanded was confirmed A B c and pena/ities imposed-CEGAT allowed appeal on the. basis of its larger Bench judgment-larger Bench judgment of CEGAT overruled later on,
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