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Documents citing Essar Steels Limited, Shashi N. Ruia, ... vs Commissioner Of Customs on 26 March, 2003

Fresh Laboratories vs Commissioner Of Customs (Exports) ... on 14 January, 2011

11. The learned counsel representing M/s Orbit International (C/1270/02) has also advanced similar arguments. By way of assistance to the Bench, the learned counsel has also referred to the Supreme Courts judgment in Jindal Dye Intermediate Ltd vs Collector 2006 (197) ELT 471 (SC) and the Tribunals judgment in M.K. Shah Exports Ltd vs Commissioner 1998 (104) ELT 696 (Tri-Mum). The point sought to be made by the learned counsel is that the material imported under an advance licence in the DEEC Scheme, with an obligation for discharge of export obligation, need not be identical with the input used in the exported final product. According to him, it is enough if the imported raw material is commercially usable in the export product.
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document
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