Supreme Court · 1998 INSC 254 · Decided 14 July 1998
M/S. Northern Plastic LTD. ETC. v. Collector of Customs and Central Excise ETC.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 254 · [1998] 3 S.C.R. 611
- Case number
- CIVIL APPEAL No. 4196/1989
- Decided
- 14 July 1998
- Bench
- S.C. AGRAWAL, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111(d), 111(m)
Headnote
Central Excises & Salt Act, 1944/The Customs Act, 1962 : Central Excise Tariff/Customs Tariff: Item 3702.20/Heading 3702.41 Appellant imported 59 jumbo rolls of Photographic Colour Films (Unexposed) Positive-In the Bill of Entry it was described as Cinematographic Colour Films (Unexposed) Tariff heading 3702.41- Claimed exemption of customs and countervailing duty-On examination by A B c the customs authorities found to be "colour films-jumbo rolls", not entitled D to exemptions-Appellant charged of misdeclaration -Also not found to be an actual user (industrial)-
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