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1 - 8 of 8 (0.23 seconds)Section 27 in Agricultural Produce Cess Act, 1940. [Entire Act]
The Customs Tariff Act, 1975
Section 27 in The Customs Act, 1962 [Entire Act]
Section 130 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
The Marine Products Export Development Authority Act, 1972
The Commissioner Of Customs vs M/S. Edhayam Frozen Foods on 4 July, 2008
'42.In that case before the Apex Court, an importer
who imported consignment of wool materials, claimed that
it is wool waste and hence not liable for customs duty as
per a Notification. The department was of the opinion that
what was imported was not wool waste, but wool sleeve
and imposed duty. The experts gave a report that it was
not possible to give an opinion by visual observations of
the material and that there was no specification laid down
for the same by the ISI or International Standard
Organisation. In those circumstances of the case, the
Tribunal noted that the question would have to be
understood on the basis of the trade understanding. Thus,
the question involved in that case was whether the goods
imported is woollen waste or woollen sleeve, that is a
question of fact. But in the present case, the question
whether the expression 'fish' includes prawns/'shrimps'
cannot be regarded as question of fact,but can only be
regarded as an issue involving interpretation of an entry,
which can be regarded as a question of law.
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