Supreme Court · 1985 INSC 142 · Decided 11 June 1985
Khandelwal Metal & Engineering Works and Another ETC. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1985 INSC 142 · [1985] SUPP. 1 S.C.R. 750
- Case number
- CIVIL APPEAL No. 338/1983
- Decided
- 11 June 1985
- Bench
- Y.V. CHANDRACHUD, R.S. PATHAK, SABYASACHI MUKHERJI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 4; Customs Act Section 12, 25, 2
Headnote
F G H 750 KHANDELWAL METAL & ENGINEERING WORKS AND ANOTHER ETC. v. UNION OF INDIA AND OTHERS June 11, 1985 [Y.V. CHANDRACHUD, C.J., R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.) Customs Act 1962. Section 12 & Customs Tariff Act 1975, Se~tlon 3(1}­ "Additiona/ duty'- Whether in the import and not manufactured in India-Whether nature and quality of goods imported relevant­ Whether imported brass scrap need be capable of being produced or manufactured in India.....:...Manufacturing process-ivhat is-Being a bye-product of manufactur­ ing process-Whether liable to
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