Supreme Court · 2008 INSC 317 · Decided 5 March 2008
M/S. Lohia Sheet Products v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2008 INSC 317 · [2008] 3 S.C.R. 948
- Case number
- CIVIL APPEAL No. 2411/2002
- Decided
- 5 March 2008
- Bench
- ASHOK BHAN, J.M. PANCHAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
t ' Customs Tariff Act, 1975 - s.3 - Levy of additional duty equal to excise duty-Assessee importing copper/brass waste c and scrap - Benefit of exemption from duty under the Notification/Tariff Heading - Entitlement of - Assessing Authorities as well as tribunal holding that only copper/brass in the factory of production entitled to the benefit - Held: Not sustainable - Assessee satisfied all D the conditions of Entry 7 4. 04 as they had used copper/brass waste and scrap within the factory of production for manufacture .... f - Entry nowhere uses word 'generated' or 'imported' -
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