Supreme Court · 2015 INSC 748 · Decided 7 October 2015
M/S. Star Industries v. Commissioner of Customs (Imports), Raigad
- Court
- Supreme Court of India
- Citation
- 2015 INSC 748 · [2015] 11 S.C.R. 570
- Case number
- CIVIL APPEAL No. 6088/2013
- Decided
- 7 October 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985: Chapter 26 - c Notification No. 412006-CE - Claim for exemption under the Notification - Import of' Roasted Molybdenum Ore Concentrate for manufacture of Ferro-Alloys - Notification No. 412006-CE at Serial no. 4 mentions the item 'Ore' and excise duty payable is D imported by the assessee eligible for complete exemption from payment of additional duty of custom/CVD under the Notification - Held: By virtue of Note 4, Concentrate has to be necessarily treated as different from Ores which is deemed as manufactured product after Molybdenum Ore
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