Supreme Court · 1997 INSC 634 · Decided 2 September 1997
M/S Oblum Electrical Industries PVT. LTD., Hyderabad v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1997 INSC 634 · [1997] SUPP. 3 S.C.R. 681
- Case number
- CIVIL APPEAL No. 789/1993
- Decided
- 2 September 1997
- Bench
- S.C. AGRAWAL, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25
Headnote
Customs Act 1962-Ss./2 and 25-Exemption Notification No.116/88- Cus dated March.30, 1988-lmp01t of crystar beams as Kiln fumiture by the assessee in the manufacture of Lightening AITestors-Held, assessee entitled C to exemption from payment of customs and additional duty as conditions laid down notification were fulfilled. E.ipression 'Mate1ials required to be imported for pwpose of manufac- ture of products' occuning in Notification No. 116/88- Cus dated March 30, D 1988-To be constrned as refening not only to materials used in manufacture of products but includes mate1ials required in
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