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Documents citing Seagram Manufacturing Ltd. vs Commissioner Of Customs on 29 June, 2005

Amin Merchant vs Chairman Cen.Board Of Exc.& Rev.. on 22 July, 2016

10. He also places reliance on a judgment of the High Court of Delhi in Seagram Manufacturing Ltd. Vs. Commissioner of Customs, New Delhi, reported in 2003 (154) ELT 610 (Tri.Del.), which is affirmed by this Court reported in 2004 (163) ELT A 205 (SC) wherein this Court, confirming the views of the Tribunal regarding classification, held that ‘goods’ falling under sub-heading 2208.10 are not intended for immediate consumption and are not ‘alcoholic beverages and are classifiable under sub-heading 2208.10 of Customs Tariff’.
Supreme Court - Daily Orders Cites 19 - Cited by 0 - N V Ramana - Full Document

Amin Merchant vs Chairman Cen.Board Of Exc.& Rev.& Ors on 22 July, 2016

10. He also places reliance on a judgment of the High Court of Delhi in Seagram Manufacturing Ltd. Vs. Commissioner of Customs, New Delhi, reported in 2003 (154) ELT 610 (Tri.Del.), which is affirmed by this Court reported in 2004 (163) ELT A 205 (SC) wherein this Court, confirming the views of the Tribunal regarding classification, held that ‘goods’ falling under sub-heading 2208.10 are not intended for immediate consumption and are not ‘alcoholic beverages and are classifiable under sub-heading 2208.10 of Customs Tariff’.
Supreme Court of India Cites 19 - Cited by 1 - N V Ramana - Full Document

Pernod Ricard India Pvt. Ltd vs The Union Of India Thr Joint Secretary ... on 15 February, 2023

6. We note that in the facts of the case of Seagram Manufacturing Ltd. (supra) while proceeding under Rule 6 and sub-rule (3) of Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the Commissioner had not taken into consideration the entire data or did not give a finding to the effect on the data available. In this circumstance, the tribunal had intervened in the appeal. The present case is at a stage prior.
Bombay High Court Cites 1 - Cited by 0 - A Ahuja - Full Document
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