Customs Tariff Act

The assessees, Pennar Industries Ltd., imported hot‑rolled non‑alloy steel raw material duty‑free under Notification No. 30/1997 of the DEEC scheme, subject to an export obligation. They did not export the finished goods themselves but arranged third‑party exports after the DGFT amended the licence to permit such expor…

Mis. Gem Granites, an exporter of cut and polished granite, claimed a deduction under Section 80‑HHC of the Income Tax Act, 1961 for the assessment year 1987‑88. The issue was whether processed granite fell within the exclusionary clause "minerals and ores" in sub‑section (2)(b) of the provision as it stood before the …

Kesoram Rayon imported 832 bales of rayon grade wood pulp and warehoused them in its private bonded warehouse on 16 June 1984 for a permitted period of three months under s.61(1)(b) of the Customs Act. The permitted period expired on 15 September 1984, but the goods remained in the warehouse without an extension. A dem…

Delhi Cloth and General Mills Co. Ltd. imported tyre‑cord grade wood pulp from the United States and were required to pay additional duty under Section 3 of the Customs Tariff Act. The company contended that because wood pulp is not produced in India, the additional duty should be calculated on the excise duty applicab…

The appellant, a privately run Modern Heart Institute and Research Centre, applied for a certificate under Notification No. 64/88‑Customs (issued under Section 25 of the Customs Act, 1962) to import sophisticated hospital equipment without paying customs duty. The Director General of Health Services refused the certifi…

Mis. Maruti Suzuki Ltd., a motor‑vehicle manufacturer, generated electricity in its plant using naphtha and diesel and sold a portion of the surplus to its joint ventures, vendors and the grid for a price. The company claimed CENVAT credit on the duty paid on the fuel used for electricity generation, arguing that elect…

The All India Glass Manufacturers' Federation imported 5,000 metric tonnes of soda ash from Kenya and paid customs duty based on the invoice value. After distribution, the goods were found to be sub‑standard; the foreign seller compensated the Federation with a credit note reducing the price. The Federation sought a re…

M/s Deepak Agro Solution Ltd. imported 200 MT of "Brimstone 90", a product containing about 90 % sulphur and 10 % bentonite, and classified it under Customs Tariff Heading 25.03 (unrefined sulphur). The Deputy Commissioner of Customs re‑classified the goods under Heading 38.08, which deals with insecticides, fungicides…

The Supreme Court examined three groups of appeals concerning the classification of silicone products for Central Excise and Customs duties. It held that silicone oil that has undergone condensation, polycondensation or polyaddition falls under Central Excise Tariff Item 15A(1) and the corresponding Customs heading 39.…

India Organic Chemicals Ltd. imported a diesel engine set for Rs 8,50,740 and was assessed additional duty at 8 % ad valorem under Customs Tariff Item 68. The company claimed a refund, arguing that the set comprised a diesel engine and an alternator and that each component should be assessed separately for additional d…