Fresh Laboratories vs Commissioner Of Customs (Exports) ... on 14 January, 2011
In the case of Zenith Tin Works Ltd (supra), tinplates of thickness 0.19 mm were imported for duty-free clearance under Notification No. 159/90-Cus, whereas tinplates of different thicknesses other than 0.19 mm were actually used in the manufacture of the exported product. The first appellate authority, this Tribunal and the apex court held against the importer and, consequently, the import of tinplates of a thickness of 0.19 mm was held not a replenishment as envisaged under Notification No. 159/90-Cus.