Atul Commodities Pvt. Ltd. & Ors vs Commr. Of Customs, Cochin-9 on 24 February, 2009
Author: S.H. Kapadia
Bench: H. L. Dattu ... INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 2999/2007
M/s Atul Commodities Pvt. Ltd. & Ors. ... Appellant(s)
versus
Commissioner of Customs, Cochin
Export and Import Items, 2002-07.
65. This Court in Atul Commodities Private Limited v.
Commissioner of Customs13 had held that according to Para
primary form
constitute two distinct commodities marketable as such and
must be regarded as different commercial commodities. In
Atul Glass Industries (P) Ltd. v. Collector ... sense that the thing produced is by
itself a commercial commodity and is capable
as such of being sold or supplied. It is not
necessary
counsel for the appellant submitted that para 17
of the judgment in Atul glass's case (supra) has no relevance.
In that case ... submitted that in Atul Glass 's case (supra) this Court
observed that for determining as to whether a new commodity
is substantially different from
Commissioner Of Customs (Import) vs M/S Welkin Foods on 6 January, 2026
2026 INSC
panes” to contend that
there is no distinction between these two commodities. He submits
that adding of colour will not take away the tinted glass ... these factual circumstances the recourse to tax by treating
the commodity in question as falling within the residuary entry has to
be resorted
APPELLANT(S)
VERSUS
THE STATE OF TELANGANA
AND OTHERS RESPONDENT(S)
JUDGMENT
ATUL S. CHANDURKAR, J.
1. Leave granted.
2. The appellant ... Page 1 of 17
Food Adulteration Offenders, Fake Document Offenders,
Scheduled Commodities Offenders, Forest Offenders,
Gaming Offenders, Sexual Offenders, Explosive
Substances Offenders, Arms Offenders, Cyber
Jindal Stainless Ltd.& Anr vs State Of Haryana & Ors on 11 November, 2016
Badat And Co vs East India Trading Co on 10 May, 1963
Equivalent citations: 1964
State Of Himachal Pradesh And Anr vs Kailash Chand Mahajan And Ors on 20 February
