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Documents citing Collector Of Customs vs Reliance Industries Ltd. on 16 October, 1995

K S Worth International vs New Delhi(Icd Tkd) on 24 September, 2021

(v) Collector of Customs Vs. Reliance Industries Ltd. - 2000 (115) ELT 15 (SC, Three Member Bench). The case of Tarachand as reported in 13 ELT 1356 was approved in this case, and it was held that the goods may be classified as machinery for Customs valuation, but may be treated as a part for import entitlement purpose. This is logical, as classifications under Rule 2(a), 3(a) are deeming provisions" These are for classification purpose of Customs Tariff Head, and are not to be used for other purposes.
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

Reliance Industries Ltd. vs Commissioner Of ... on 27 April, 2023

7. Hon'ble Supreme Court disposed off the departmental appeal thereof in Collector Customs v. Reliance Industries Ltd [2000 (115) ELT 15 (SC)] by upholding the order of the Tribunal thus '10. We have perused the order of the Collector as well as that of the CEGAT and have heard the arguments advanced on behalf of the parties. It is to be seen that before the Collector pursuant to the show cause notice issued both the parties have produced large number of documents both in the form of affidavits and correspondence which have been dealt with by the Collector in his order. After considering these materials with reference to the question that is before us for consideration, the Collector came to the conclusion that the relevant import licence allowed the import of 4 complete spinning machines in terms of Item 4 of the list attached to the licence of equipments authorised for import. Hence, C/543/2007 9 according to him, there was no misdeclaration by the respondent in regard to the import of machinery and what was imported was in accordance with the list appended to the import licence.
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document
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