Kimberly Clark Lever Ltd vs Commissioner Of Customs (Import) on 16 February, 2016
6.4 As regards the case law relied on by the learned D.R. in the case of Matsushita Television & Audio (I) Ltd. (supra), the apex Court, in the judgement of Ferodo India Pvt. Ltd. (supra), has noted the said judgement in para 23 and recorded as under:-