JAIN SHUDH VANASPATI LIMITED Vs. UNION OF INDIA
LAWS(DLH)-1983-5-25
HIGH COURT OF DELHI
Decided on May 11,1983

JAIN SHUDH VANASPATI LIMITED Appellant
VERSUS
UNION OF INDIA Respondents


Cited Judgements :-

MALAYALA MANORAMA COMPANY LIMITED VS. ASSISTANT COLLECTOR OF CUSTOMS [LAWS(KER)-1992-12-34] [REFERRED TO]
REFLEX INTERNATIONAL (P) LTD., VS. UNION OF INDIA (UOI) AND ORS. [LAWS(DLH)-2002-3-174] [REFERRED TO]
UNION OF INDIA VS. JALYAN UDYOG [LAWS(SC)-1993-9-60] [CONSIDERED]
HINDUSTAN PETROLEUM CORPORATION VS. COLLR. OF CUS. [LAWS(CE)-1999-6-153] [REFERRED TO]


JUDGEMENT

SACHAR, J. - (1.)This petition along with a bunch of petitions will be disposed of by this common judgment as mostof the points raised are common, where necessary, we shalldeal with a particular petition separately.
(2.)The petitioners challenge the action of the respondentsin demanding the duty of custom on consignment of PVCResin imported by the petitioners.
(3.)PVC Resin is classified under Chapter 39 of 1st Schedule to Customs Tariff Act. 1975 and falls under headingNo. 39.01 '0.6 and the rate of duty indicated therein is100 per cent. However, in exercise of powers under Section25(1) of the Customs Act. Central Government had issueda notification dated 15-3-1979 exempting the PVC Resinwhen imported into India, from the whole of the duty ofcustom leviable thereon which is specified in the First Schedule. This notification was stated to remain in foice uptoand inclusive of 3 1-3-1981.
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