Supreme Court · 2007 INSC 432 · Decided 17 April 2007
M/S. Virlon Textile Mills LTD. v. Commissioner of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2007 INSC 432 · [2007] 5 S.C.R. 266
- Case number
- CIVIL APPEAL No. 570/2002
- Decided
- 17 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12; Central Excise Act Section 3(1)
Headnote
Customs Tariff Act, 1975; CSH 5402.33/Customs Act, 1962; S.12/Central }.- • ' Excise Act, 1944; S. 3(1); Notification No.2195-CE!Export and Import Policy c 1997-2002; Paras 9.9 and 9.JO(b): Levy of customs duty, excise duty and special additional duty-Texturised Polyester Yarn and Dyed Tariff Area (DTA) in terms of para 9.IO(b) of Exim Policy-Applicability of exemption Notification No.2195-CE-Held: Jn terms D of Exim Policy/rules every 100% Export Oriented Unit manufacturing capital goods/finished products from duty free imported raw materials obliged to export its entire
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