Supreme Court · 1988 INSC 58 · Decided 24 February 1988
Spaco Carburettors (India) LTD. v. Collector of Customs, Bombay
- Court
- Supreme Court of India
- Citation
- 1988 INSC 58 · [1988] 3 S.C.R. 37
- Case number
- CIVIL APPEAL No. 571/1987
- Decided
- 24 February 1988
- Bench
- RANGANATH MISRA, M.M. DUTT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130E
Headnote
(INDIA) LTD. v. COLLECTOR OF CUSTOMS, BOMBAY FEBRUARY 24, 1988 A [RANGANATH MISRA AND MURARI MOHON DUTI, JJ.) B Customs Tariff Act, 1975: First Schedule Entry 84.45/48 and Entry 84.59-'Special purpose complex machine'-'Relevant entry­ Determination of-Customs duty-Levy of. Customs machine" and claime!l that it was classifiable under item 84.45/48 of D the tariff schedule and duty was payable at the rate of 40 per cent. The Assistant Collector took the view that the imported machine was not manufacturing carburettors and was discharging au individual ,,_.,/. function
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