Supreme Court · 2023 INSC 184 · Decided 1 March 2023
M/S Dharti Dredging and Infrastructure LTD. v. Commissioner of Customs and Central Excise, Guntur
- Court
- Supreme Court of India
- Citation
- 2023 INSC 184 · [2023] 4 S.C.R. 739
- Case number
- CIVIL APPEAL No. 3005/2010
- Decided
- 1 March 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975 - Note 2 to Section XVII - Inapplicability of - Items excluded and denied the benefit of exemption notification, if integral parts of "Cutter Suction Dredger" - Appellant imported a Cutter Suction accessories and equipments including Pipes, Anchor Boats, Multicats, Dredging pumping units, Engines and other spares and accessories classified under the Chapter Heading 8905 10 00 of the 1975 Act - Claimed benefit of nil rate of duty under the notification - Assistant
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