Supreme Court · 1976 INSC 133 · Decided 30 April 1976
Siemens Engineering & Manufacturing CO. of India Limited v. Union of India & ANR.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 133 · [1976] SUPP. 1 S.C.R. 489
- Case number
- CIVIL APPEAL No. 1277/1968
- Decided
- 30 April 1976
- Bench
- P.N. BHAGWATI, A.C. GUPTA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Tariff-Item 72cJ)-Scope of. lnterprctation-"_Not otherwise specified" occurring in "n1achinery and not otherwise specified"-Meaning of. Administrative law-Reasoned order by Tribunals esselitial. Under item 72(3) of the First Schedule to the Indian Customs Tariff, in item nos. 72, 72(1) and 72(2) and not otherwise specified are chargeable to customs duty. Item 73(21) comprises of "electric motors, all sorts, and parts thereof". On the stren~th of a licence for importing "complete continuous filament Rayon Plant-with spares and
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