Supreme Court · 1995 INSC 323 · Decided 2 May 1995
M/S. Raja Radio CO., Bombay v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1995 INSC 323 · [1995] 3 S.C.R. 1037
- Case number
- CIVIL APPEAL No. 32/1986
- Decided
- 2 May 1995
- Bench
- R.M. SAHAI, S.B. MAJMUDAR, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
B Customs Tariff Ac~ 1975: ~""' Excise-import of Class E high temperature resisting materiaf-Paper ... c with plastic coatings and electrical insulating paper-Levy of duty-Held leviable under heading 39.01/06 and not under 48.01/21-Levy of counter vailing duty under Tariff Item 68 held and other high temperature resisting material comprising of either a sheet of D temperature resisting paper (popularly known as presspahn) which Is coated on one side with a thin layer of polyester Olm or two layers of ;.. presspahn in which a polyester Olm is inserted for rigidity and added
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