Supreme Court · 1987 INSC 257 · Decided 18 September 1987
Jain Engineering CO. v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1987 INSC 257 · [1988] 1 S.C.R. 220
- Case number
- CIVIL APPEAL No. 335/1987
- Decided
- 18 September 1987
- Bench
- RANGANATH MISRA, M.M. DUTT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130E
Headnote
c Customs Tariff Act, 1975: First Schedule, Headings Nos. 84.06 and 84.63-Rod bushes and camshaft bushes-Exemption from customs duty-Effect of Notification No. 281/Cus/76 dated 2.8.1976-­ Parts of internal combustion piston engines-Whether included. Heading No. 84.06 of the Customs Tariff Act, No. 84.63 laid down 60% duty on transmission shafts, cranks, bearing hous­ ings, plan shaft bearing etc. The Notification No. 281-Cns/76 dated 2nd August, 1976 as amended from time to time exempted the articles D specified in column (2) of the table thereto and falling under Heading No. 84.06
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