Supreme Court · 2015 INSC 411 · Decided 14 May 2015
M/S. Tata Chemicals LTD. v. Commissioner of Customs (Preventive) Jam Nagar
- Court
- Supreme Court of India
- Citation
- 2015 INSC 411 · [2015] 7 S.C.R. 132
- Case number
- CIVIL APPEAL No. 7439/2004
- Decided
- 14 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 18(b), 18
Headnote
c Customs Act, 1962 - s. 18(b) - Customs duty - Exemption - Notification no. 35190, 36190 and 23191 wherein coking coal having Ash content below 12% exempted from basic customs duty that was in excess of 5% - Assessee engaged in the manufacture of soda ash and coke, imported D Metallurgical Coal -At the time of shipment, inspection agency did detailed sampling following the British Standards equivalent to IS standards and as per the independent agency report moisture content was 7. 2% and Ash content of the coking coal was 9. 8% - On arrival of E samples, the Customs
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