Supreme Court · 2000 INSC 25 · Decided 20 January 2000
Tamil Nadu Newsprint and Papers LTD. v. The Appraiser Appraising, Department,customs House and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 25 · [2000] 1 S.C.R. 327
- Case number
- CIVIL APPEAL No. 5867/1994
- Decided
- 20 January 2000
- Bench
- A.S. ANAND, S. RAJENDRA BABU, R.C. LAHOTI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25(1)
Headnote
AND PAPERS LTD. v. THE APPRAISER APPRAISING, DEPARTMENT, CUSTOMS HOUSE AND ORS. JANUARY 20, 2000 [DR. A.S. ANAND, 0., S. RAJENDRA BABU AND R.C. 'LAHOTI, JJ.) Customs Act 1962: Section 25(1). Customs Tariff Act, 1975 : Item 84.66 and 84.31. Customs Tariff-Notification No. 62183 dated to a specific contract registered with customs authorities for import of machinery falling under Item 84.66-Assessee availed concession pursuant to that rr:gistered contract in the matter of payment of basic customs duty as well as additional duty in temis of Notification No. 268/76 dated
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