Supreme Court · 1996 INSC 1082 · Decided 19 September 1996
Delhi Cloth and General Mills CO. LTD. and ANR. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1082 · [1996] SUPP. 6 S.C.R. 511
- Case number
- CIVIL APPEAL No. 3400/1984
- Decided
- 19 September 1996
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act: S. 3-Assessee imp01ting tyre cord grade wood plup from USA-Called upon to pay additional duty thereort--Cliallenged before the Assistant Collec­ B c tor and thereafter before the High Court, but without success-On appeal, held, where a like lllticle is not produced or on the imp01ted article on the basis of the excise duty leviable on the class or description of lllticles to which the imported article belongs-Articles not elsewhere described under the residuary entry 68 fomz a class by themselves-Hence if a like article is not described in the D Tllliff,
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