Supreme Court · 1997 INSC 618 · Decided 26 August 1997
Modi Rubber Limited v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 618 · [1997] SUPP. 3 S.C.R. 519
- Case number
- CIVIL APPEAL No. 1845/1981
- Decided
- 26 August 1997
- Bench
- S.C. SEN, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
LIMITED v. UNION OF INDIA AND ANR. AUGUST 26, 1997 (SUHAS C. SEN AND K.T. THOMAS, JJ.) Customs Act 1962-/CT Items 53, 72(3)-Poly Propylene Liner Fabric-Imported as a liner fabric-{]sed not only in tyre production but also A B in other similar machines-Held, Levy of duty as an accessory under ICT C units of their tyre & tube manufacturing plants. The liner fabric is fed into various machinery units and at each stage, it is rolled D With a layer of the Liner fabric component in between. The appellant challenged the inclusion of PPLF under ICT Item 53 whereby duty at the rate of 305
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