Supreme Court · 2001 INSC 47 · Decided 25 January 2001
M/S Associated Cement Companies LTD. v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2001 INSC 47 · [2001] 1 S.C.R. 608
- Case number
- CIVIL APPEAL No. 821/2000
- Decided
- 25 January 2001
- Bench
- B.N. KIRPAL, DORAISWAMY RAJU, K.G. BALAKRISHNAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act; Customs Act Section 2(22)(c), 24; Central Excise Act Section 2(d)
Headnote
Customs Act, 1962--Section 2(22) (c) and (e) 12, 24 & 28(1)--Customs mluation (Determination of Price of Imported Goods) Rules, 1988-Rules C 3&4-Customs duty-Levy of-On import of drall'ings, designs etc.-ln the course of transfer of technology ll'ith foreign collaborators-Held, customs 49. Sections 12 & 14-Rules 3, 4, & 9-Customs duty--On the imported D drawings and designs, etc.-Valuation of-Plea that duty can be levied only on the media-Held, intellectual property when put an a media would be regarded as an article and hence duty is payable on its total
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