Supreme Court · 2015 INSC 641 · Decided 4 September 2015
Commissioner of Customs, Mumbai-I v. M/S Seiko Brushware India
- Court
- Supreme Court of India
- Citation
- 2015 INSC 641 · [2015] 9 S.C.R. 395
- Case number
- CIVIL APPEAL No. 216/2007
- Decided
- 4 September 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 68
Headnote
395 COMMISSIONER.OF CUSTOMS, MUMBAI-I A v. M/S SEIKO BRUSHWARE INDIA (Civil Appeal No. 216 of 2007) SEPTEMBER 04, 2015 [A.K. SIKRI AND R. F. NARIMAN, JJ] B Delhi Sales Tax Act, 1975 - ss. 7, 3 - Customs Tariff Act, 1975-s. 3A(1)-ExemptionNotificationNo. 34198-Cus. C dated 13.06. 1998- Benefit of beir.g paid- Challenge to- Importer's case that pig hair bristles may be exempted from sales tax 0 but that did not mean that they were not chargeable to sales tax - Commissioner held that Exemption Notification exempting pig hair bristles from tax would amount to a case where no tax is
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