Supreme Court · 2004 INSC 399 · Decided 21 July 2004
Commissioner of Customs, Kolkata v. M/S. Rupa and CO. LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 399 · [2004] SUPP. 3 S.C.R. 99
- Case number
- CIVIL APPEAL No. 5944/2002
- Decided
- 21 July 2004
- Bench
- S.N. VARIAVA, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act, 1962; Notification No. 29197-Cus. Dated 1st April, 1997 and its Proviso : A B Exemption Notification-Payment of custom duty/additional duty on C goods/spare parts imported under Export Promotion Capital Goods Scheme exempted-Machines for inspection and processing of fabric/yarn, for denied by authorities on ground that the machines so imported not required for manufacture of garments Appeals dismissed by Appellate Authorities Tribunal held that the machines could be treated as goods and D covered under the Proviso to the Notification and thus assessees entitled to the
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