Supreme Court · 2015 INSC 324 · Decided 15 April 2015
M/S. Ivrcl Infrastructure & Projects LTD. v. Commissioner of Customs, Chennai
- Court
- Supreme Court of India
- Citation
- 2015 INSC 324 · [2015] 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 5282/2004
- Decided
- 15 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25, 108
Headnote
Customs Act, 1962 - ss. 25, 108- Customs duty and B c additional duty- Exemption - Import of hot mix plant for the purpose of construction of roads in the State - Purchase order split between two companies, one was to supply critical items required for the setting up of the plant and other o various containers, frames, ducting, tanks and a thraw belt conveyer- Claim of exemption from the payment of customs duty and additional duty - Commissioner and CESTAT auth0rities holding that a complete.plant in an unassembled form had not been imported, thus, exemption notification E would not
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