Supreme Court · 1992 INSC 209 · Decided 19 August 1992
Thermax Private Limited v. Collector of Customs (Bombay) New Customs House
- Court
- Supreme Court of India
- Citation
- 1992 INSC 209 · [1992] 3 S.C.R. 943
- Case number
- CIVIL APPEAL No. 4693/1990
- Decided
- 19 August 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
PRIVATE LIMITED A v. COLLECTOR OF CUSTOMS (BOMBAY) NEW CUSTOMS HOUSE AUGUST 19, 1992 (S. RANGANATHAN, V.RAMASWAMI AND B.PJEEVEN B REDDY, JJ.) Customs Tariff Act, 1975/Central Excises & Salt Act, 1944: Section 3(1)/Section 8(1)/Rules 8(1), and Rule 192 in Chapter X-Ad- c dional duty on article to ad- ditional duty on import-Concession available to importer for supplying them to Indian manufacturers-Explanation to S.3(1}-Applicable only where D goods of exactly the same description attracted different rates of duty-Highest rate of duty-Applicability of. 'lbe appellant-assessee
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