Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1975 : Item 84.66 and 84.31 Customs Tariff Act Customs Act 1962: Section 25(1) |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act 1962: Section 25(1). Customs Tariff Act, 1975 : Item 84.66 and 84.31. Customs Tariff-Notification No. 62183 dated 1.3.1983-Exemption from payment of auxiliary duty-Entitlement to-Notification 61/83 dated 1.3.83-Applicability of. Assessee-lmport of certain items of machinery pursuant to a specific contract registered with customs authorities for import of machinery falling under Item 84.66-Assessee availed concession pursuant to that registered contract in the matter of payment of basic customs duty as well as additional duty in term of Notification No. 268/76 dated 2.8.1976-Thereafter assessee claimed exemption from payment of auxiliary under Notification No. 62/83-Single Judge of High Court held that assessee was entitled to receive benefit of Notification No. 62181--On appeal by Revenue, Division Bench reversed the decision of Single Judge-Assessee preferred appeal before Supreme Court--Benefit in payment of basic duty and additional duty, in F terms of Notification No. 268176 dated 2.8.1976, has already been obtained by the appellant for importing the machinery as per a contract registered with the Customs Authorities under Tariff Item 84.66-Having so obtained that benefit by claiming the imported machinery to be covered by tariff item 84.66, it was not open to the appellant later on to canvass much less claim that the machinery in question is covered by tariff Item 84.31, for receiving the benefit G of total exemption under Notification 62/83 and that it is not liable to pay auxiliary duty at the reduced rate of 20% on goods failing under tariff item 84.66 under Notification No. 61183-Therefore the appellant is not entitled to the benefit of total exemption from payment of auxiliary duty under Notification 62/83. |
Judge | N/A |
Neutral Citation | 2000 INSC 25 |
Petitioner | Tamil Nadu Newsprint And Papers Ltd. |
Respondent | The Appraiser Appraising, Department,customs House And Ors. |
SCR | [2000] 1 S.C.R. 327 |
Judgement Date | 2000-01-20 |
Case Number | 5867 |
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