Supreme Court · 1997 INSC 119 · Decided 6 February 1997
The Andhra Petrochemicals v. Collector of Customs, Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 119 · [1997] 1 S.C.R. 991
- Case number
- CIVIL APPEAL No. 7351/1993
- Decided
- 6 February 1997
- Bench
- B.P. JEEVAN REDDY, K. VENKATASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
PETROCHEMICALS v. COLLECTOR OF CUSTOMS, MADRAS FEBRUARY 6, 1997 [B.P. JEEVAN REDDY AND K VENKATASWAMI, JJ.) Customs Valuation Determination of Price of Imported (goods) Rules, 1988. A B Rule 9 r/w ~Import of equipment-Three separate agree- C ments-Whether a single transaction and are package and engineering charges on to the value of the imported equipment. ' Clv1L APPELLATE JURISDIQTION : Civil Appeal No. 7351 of 19!l3. D From the Judgment and Order dated 30.7.93 of the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi in Custom Appeal No. C/1570 of 1992-A. E M.
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