Supreme Court of India
Aidek Tourism Services Pvt. Ltd. v. Commissioner of Customs, New Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that since we are dealing with D exemption notification issued under Rule 8 of the Rules, which was the position in Thermax Private Limited (supra) as well, for the purpose of extending benefit of concession contained in Notification No. 64/93-CE, the principle in Thermax Private Limited (supra) would clearly become E applicable.
Judgment, page 17
From the headnote
Customs Tariff Act, 1975: s.3(1) - Concessional rate of countervailing duty in terms of Notification no.64193-CE - Eligibility for - Import of Honda accord cars manufactured abroad for the purpose of assessee's business of tourism which operates taxis to ferry the tourists from one place to another - Claim for concessional rate of CVD in terms of said Notification - Held: The importer like the assessee is deemed to be manufacturer of the said saloon car and entitled to concessional rate of countervailing duty.…
Authorities it was built on
- 2010 Commissioner of Central Excise, New Delhi v. M/s Hari Chand Shri Gopal & Other
- 1992 Thermax Private Limited v. Collector of Customs (bombay) New Customs House
- 1999 Hyderabad Industries Ltd. and Anr. v. Union of India and Ors.
- 1999 M/s. Motiram Tolaram and Anr. Etc. Etc. v. The Union of India and Anr.
- 2009 Cc (preventive) Amritsar v. M/s. Malwa Industries Ltd
- 2008 M/s. Lohia Sheet Products v. Commissioner of Customs, New Delhi
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.