Supreme Court · 1997 INSC 516 · Decided 7 July 1997
M/S Sun Export Corporation Bombay v. Collector of Customs, Bombay and ANR.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 516 · [1997] SUPP. 1 S.C.R. 434
- Case number
- CIVIL APPEAL No. 4897/1990
- Decided
- 7 July 1997
- Bench
- S.C. SEN, K. VENKATASWAMI, V.N. KHARE (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975-Headbtg 29:01145( 17) r/w Item 68 of Central Excise Tariff Act-Notification 234182-CE dated 1-11-82-Applicabilitf Animal feed supplement-Wliether would fall under Exemption Notification C dated 1-11-82--Held, Yes. Intepretatiun of Statutes-Taxation matters-Rule of to be prefe"ed. Precedents-Law of-Dismissal of matter at admission stag~Whether D can be relied upon as a binding precedent-Held, No. The appellant Corporation imported consignments of Pre- mix of Vitamin Ad-3 Mix (feed grade) which were assessed to duty under the heading29:01/45(17) of
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