Supreme Court · 1994 INSC 578 · Decided 6 December 1994
M/S. Bombay Oil Industries PVT. LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 578 · [1994] SUPP. 6 S.C.R. 301
- Case number
- CIVIL APPEAL No. 4013/1985
- Decided
- 6 December 1994
- Bench
- R.M. SAHAI, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 131(3)
Headnote
B Customs Act, 1962/Customs. Tariff Act 1975: Sections 25, 131 (3) Heading No. 15-01106 of the First Schedule­ Notification No. 141-CUS/76 dated 2.8.1976 granting partial exemption from Customs duty in respect of imported tallow subject to certain C specifications-Subsequent Notification colour-During the interregnum between the dates of the two notifications, duty attracted if the specification regarding colour did not conform to the requirements­ Tests to be conducted-Indian Standard method as laid down by Indian D Standard lnstitutfon since the tallow is utilised in
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)