Supreme Court · 1972 INSC 189 · Decided 24 August 1972
Minerals & Metals Trading Corporation of India LTD. v. Union of India & Others
- Court
- Supreme Court of India
- Citation
- 1972 INSC 189 · [1973] 1 S.C.R. 997
- Case number
- CIVIL APPEAL No. 877/1967
- Decided
- 24 August 1972
- Bench
- K.S. HEGDE, A.N. GROVER, D.G. PALEKAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
& METALS TRADING CORPORATION OF B c D E G INDIALTD. v. UNION OF INDIA & OTHERS August 24, 1972 [K. S. HEGDE, A. N. GROVER AND D. G. PALEKAR, JJ.J /11dian Tariff Act-Import Tariff-A nnexure L-Entries 26, 70(7} & 81-Wolfranz Concentrate H'ith 6S(j;. W03 co11centration-Whether Jm­ in sc~·e1Uific sense should be jollo1red. The appellant imported 200 metric tons of wolfram concentrate, under a contract which prescribed minimum contents of 65% of W03 in 1he concentrate. Tue Customs authorities levied duty at the rate of 00% amount under item 87 of the First Schedule.
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