Supreme Court · 2007 INSC 352 · Decided 29 March 2007
Zuari Industries LTD. v. Commissioner of Central Excise & Customs
- Court
- Supreme Court of India
- Citation
- 2007 INSC 352 · [2007] 4 S.C.R. 553
- Case number
- CIVIL APPEAL No. 465/2002
- Decided
- 29 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
B l' Customs Act, 1962--Customs duty-Exemption from-Entitlement- Expansion of Fertilizer Project by assessee---Goods imported for such project entitled to benefit of Project Import Assessment and benefit under Notification C specifying 'nil' rate of duty in respect of goods required for fertilizer Captive Power Plant as part of the entire capital goods for the project-Sponsoring Ministry granting the certificate in respect of the Power Plant as well-Revenue denying the exemption on the Power Plant-Order of Revenue upheld by the authorities and courts belo~n appeal, held: when the
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