Supreme Court · 1999 INSC 308 · Decided 5 August 1999
M/S. Motiram Tolaram and ANR. ETC. ETC. v. The Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 308 · [1999] SUPP. 1 S.C.R. 82
- Case number
- CIVIL APPEAL No. 3977/1988
- Decided
- 5 August 1999
- Bench
- B.N. KIRPAL, AJAY PRAKASH MISRA, R.P. SETHI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975: S.3-Additional duty on polyvinyl alcohol-Notification No. 185 of C 1983-Assessees claiming benefit of the Notification and contending to pay excise duty of l 0% ad valorem, instead of normal duty of 40fJ/rr-Held, under s.3, rate of duty would be only that which an Indian under the provisions of Excise Act an assessee wants to claim benefit of an exemption/notification, then / D onus is on him to prove· and show that the conditions, if any, which are imposed by the exemption/notification have been satisfied-On imported polyvinyl alcohol, vinyl acetate
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