Supreme Court · 1996 INSC 826 · Decided 6 August 1996
The British Machinery Supplies CO. v. The Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 826 · [1996] SUPP. 4 S.C.R. 294
- Case number
- CIVIL APPEAL No. 3035/1979
- Decided
- 6 August 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act, 1962-Tariff Schedule items-84.2/84.4(1~Imp01t of components of industrial sewing machine rotating hooks with bobbin C case-Higher duty charged treating the goods as components of domestic sewing machines-Appellate Collector held that goods imported are not for do111estic sewing the Govemment of India have wrongly exercised revisional power by inte1fering with the decision of the Appellate Collec­ tor-Order set aside. D E The appellant firm was engaged in manufacturing sewing machines and accessories. It imported components of industrial sewing machines,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)