Supreme Court · 1997 INSC 62 · Decided 27 January 1997
M/S Goodyear India LTD v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1997 INSC 62 · [1997] 1 S.C.R. 556
- Case number
- CIVIL APPEAL No. 3632/1986
- Decided
- 27 January 1997
- Bench
- A.M. AHMADI, S.P. BHARUCHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
INDIA LTD. v.' COLLECTOR OF CUSTOMS, BOMBAY JANUARY 27, 1997 B [A.M. AHMADI, 0. AND S.P. BHARUCHA, J.] Customs Tariff Act, 1975/Additional Duty Rules, 1976 : S. 3(1), Explanation/Rule 2:-Exemption Notification No. 55 dated C 1.3.1978-lmported nylon yam fabrics described as "Nylon Woven out of base yam"-Tribunal holding that though the imported article fell under the said description additional duty would be leviab/e at the rate specified in the notification for D "other textured yam"--Held, additional duty leviab/e on the imported goods is that specified
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