Supreme Court · 1990 INSC 307 · Decided 9 October 1990
Milak Brothers v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 307 · [1990] SUPP. 2 S.C.R. 141
- Case number
- CIVIL APPEAL No. 390/1979
- Decided
- 9 October 1990
- Bench
- S. RANGANATHAN, A.M. AHMADI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Customs Tariff Act, 1975/Indian Tariff Act 1934 Item 13 of the Second Schedule to the Indian Tariff Act 1934/item 20 of the Second Schedule to the Customs Tariff Act, 1975: Blanched, roasted and s_alted peanuts packed in vacuum containers-Liability to export dwy. The appellants purchased them in packets and tins which were then exported. The goods were charged to duty under item 13 of the Second Schedule to the Indian Tariff Act 1934 and, later, under item 20 of the Second ··Schedule to the Customs Tariff Act, 1975 as •groundnut kernel". The appellant
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